https://www.taxtmi.com/caselaws?id=100410 Excise duty demand for alleged unaccounted production or clandestine clearance cannot rest solely on a shortage of packing material. Independent corroborative evidence of manufacture or removal is required, including enquiry into raw-material consumption, labour deployment, production records, or other connected circumstances. Where no such investigation supports the alleged production or clearance, the shortage of plastic laminated flexible film alone is insufficient to sustain the duty demand. The consequential penalty, redemption fine, and interest linked to that unsupported demand do not survive. 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 Excise duty demand for alleged unaccounted production or clandestine clearance cannot rest solely on a shortage of packing material. Independent corroborative evidence of manufacture or removal is required, including enquiry into raw-material consumption, labour deployment, production records, or other connected circumstances. Where no such investigation supports the alleged production or clearance, the shortage of plastic laminated flexible film alone is insufficient to sustain the duty demand. The consequential penalty, redemption fine, and interest linked to that unsupported demand do not survive. Case-Laws Central Excise Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100410