https://www.taxtmi.com/caselaws?id=100180 Clandestine manufacture and removal cannot be sustained on a mere discrepancy in molasses figures or on formula-based input-output calculations without reliable corroboration. The department relied on test reports and an inference that lower available molasses necessarily meant proportionate unaccounted sugar production and clearance, but the record showed no excess sugar and no independent evidence of clandestine activity. As clandestine removal is a positive allegation, the burden remained on the department to prove it by credible evidence rather than conjecture or presumption. The allegation was not proved, and the demand of duty and penalty could not be sustained. en-us Fri, 06 Jul 2001 00:00:00 +0530 Tue, 31 Jan 2012 15:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100180 Clandestine manufacture and removal cannot be sustained on a mere discrepancy in molasses figures or on formula-based input-output calculations without reliable corroboration. The department relied on test reports and an inference that lower available molasses necessarily meant proportionate unaccounted sugar production and clearance, but the record showed no excess sugar and no independent evidence of clandestine activity. As clandestine removal is a positive allegation, the burden remained on the department to prove it by credible evidence rather than conjecture or presumption. The allegation was not proved, and the demand of duty and penalty could not be sustained. Case-Laws Central Excise Fri, 06 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100180