https://www.taxtmi.com/caselaws?id=109481 A demand for duty and penalty on alleged clandestine removal of marble tiles was found unsustainable where the allegation rested only on quantity comparison and presumption. The record showed that, in manufacture of marble tiles, part of the marble slabs became exempt waste known as crazy, and the assessee had maintained records of its clearance. As no independent evidence established removal of tiles without duty, the finding of suppression was unsupported. The demand and penalty were set aside, and the adjudication order was quashed. en-us Mon, 31 Mar 2003 00:00:00 +0530 Tue, 10 Apr 2012 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109481 A demand for duty and penalty on alleged clandestine removal of marble tiles was found unsustainable where the allegation rested only on quantity comparison and presumption. The record showed that, in manufacture of marble tiles, part of the marble slabs became exempt waste known as crazy, and the assessee had maintained records of its clearance. As no independent evidence established removal of tiles without duty, the finding of suppression was unsupported. The demand and penalty were set aside, and the adjudication order was quashed. Case-Laws Central Excise Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109481