https://www.taxtmi.com/caselaws?id=100410 A duty demand for alleged unaccounted production or clearance cannot be sustained on the sole basis of shortage of packing material unless supported by independent corroborative evidence. The article notes that the demand rested only on a shortage of plastic laminated flexible film used as packing material, without enquiry into raw material consumption, labour deployment, production records, or other circumstances indicating manufacture or removal. On that factual basis, a mere shortage of packing material was held insufficient to establish clandestine production or clearance, and the connected duty demand, penalty, redemption fine and interest were set aside. en-us Tue, 04 Sep 2001 00:00:00 +0530 Wed, 01 Feb 2012 14:49:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100410 A duty demand for alleged unaccounted production or clearance cannot be sustained on the sole basis of shortage of packing material unless supported by independent corroborative evidence. The article notes that the demand rested only on a shortage of plastic laminated flexible film used as packing material, without enquiry into raw material consumption, labour deployment, production records, or other circumstances indicating manufacture or removal. On that factual basis, a mere shortage of packing material was held insufficient to establish clandestine production or clearance, and the connected duty demand, penalty, redemption fine and interest were set aside. Case-Laws Central Excise Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100410