https://www.taxtmi.com/caselaws?id=106719 Unexplained shortage of essential raw material in the registered premises, together with recoveries of supari and other ingredients from unregistered premises, was treated as sufficient circumstantial evidence of clandestine manufacture and removal of pan masala; direct proof of actual clearance was not required on these facts. Loose pan masala not entered in statutory records, and supari kept for use in production, were liable to confiscation because the chemical report showed the goods were marketable and not unfinished. The penalty on the proprietor was set aside as unsustainable beyond the earlier adjudication, while the trading firm's penalty was upheld in principle for knowingly assisting the activity but reduced to the earlier limit. en-us Wed, 11 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 13:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106719 Unexplained shortage of essential raw material in the registered premises, together with recoveries of supari and other ingredients from unregistered premises, was treated as sufficient circumstantial evidence of clandestine manufacture and removal of pan masala; direct proof of actual clearance was not required on these facts. Loose pan masala not entered in statutory records, and supari kept for use in production, were liable to confiscation because the chemical report showed the goods were marketable and not unfinished. The penalty on the proprietor was set aside as unsustainable beyond the earlier adjudication, while the trading firm's penalty was upheld in principle for knowingly assisting the activity but reduced to the earlier limit. Case-Laws Central Excise Wed, 11 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106719