https://www.taxtmi.com/caselaws?id=109661 Clandestine manufacture and removal cannot be sustained on mere raw material shortage or suspicion; the department must prove evasion with cogent evidence. On the alleged POY clearance from short-accounted polyester chips, the evidence was insufficient and the duty demand was set aside. Misdeclaration of denierage was also not established on the technical and documentary material, so the related demand failed. Consequential confiscations and penalties based on the unproved evasion allegations could not survive, and the derivative demands against connected texturising units were likewise held unsustainable. Only the limited stock-shortage finding expressly recorded was sustained. en-us Mon, 22 Sep 1997 00:00:00 +0530 Wed, 11 Apr 2012 12:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109661 Clandestine manufacture and removal cannot be sustained on mere raw material shortage or suspicion; the department must prove evasion with cogent evidence. On the alleged POY clearance from short-accounted polyester chips, the evidence was insufficient and the duty demand was set aside. Misdeclaration of denierage was also not established on the technical and documentary material, so the related demand failed. Consequential confiscations and penalties based on the unproved evasion allegations could not survive, and the derivative demands against connected texturising units were likewise held unsustainable. Only the limited stock-shortage finding expressly recorded was sustained. Case-Laws Central Excise Mon, 22 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109661