https://www.taxtmi.com/caselaws?id=107941 Clandestine manufacture and removal can be established by a complete chain of circumstantial evidence, including stock discrepancies, excess quantities, production records inconsistent with raw materials, and internal documents showing higher output than reflected in accounts. The Tribunal rejected explanations based on handling loss, process loss, thinner consumption, and work-in-progress as unsupported by the record and the manufacturing process. On that basis, the central excise duty demand was upheld. Where unaccounted production and removal were proved and the appellants failed to maintain proper records, the penalties on the company and the connected appellants were also sustained. en-us Tue, 09 Sep 2003 00:00:00 +0530 Tue, 27 Mar 2012 18:28:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107941 Clandestine manufacture and removal can be established by a complete chain of circumstantial evidence, including stock discrepancies, excess quantities, production records inconsistent with raw materials, and internal documents showing higher output than reflected in accounts. The Tribunal rejected explanations based on handling loss, process loss, thinner consumption, and work-in-progress as unsupported by the record and the manufacturing process. On that basis, the central excise duty demand was upheld. Where unaccounted production and removal were proved and the appellants failed to maintain proper records, the penalties on the company and the connected appellants were also sustained. Case-Laws Central Excise Tue, 09 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107941