https://www.taxtmi.com/caselaws?id=98238 Allegations of clandestine manufacture and removal of worsted woollen yarn were rejected because the evidence did not prove that the appellant itself manufactured the goods. Discrepancies in purchase and supply records, and the assumption that yarn supplied to DGS&D must have been of the appellant's own manufacture, were insufficient without supporting material such as raw material correlation, manufacturing stages, packing, dispatches, power consumption, or labour records. Stock verification showed no discrepancy, and the unexplained purchase of market yarn did not establish in-house production. The duty demand and penalty therefore could not be sustained. en-us Fri, 12 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 17:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98238 Allegations of clandestine manufacture and removal of worsted woollen yarn were rejected because the evidence did not prove that the appellant itself manufactured the goods. Discrepancies in purchase and supply records, and the assumption that yarn supplied to DGS&D must have been of the appellant's own manufacture, were insufficient without supporting material such as raw material correlation, manufacturing stages, packing, dispatches, power consumption, or labour records. Stock verification showed no discrepancy, and the unexplained purchase of market yarn did not establish in-house production. The duty demand and penalty therefore could not be sustained. Case-Laws Central Excise Fri, 12 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98238