https://www.taxtmi.com/caselaws?id=109963 Duty demands based on alleged non-availability of MMF lots, stock shortages and Jet Dyeing note book entries require evidence of clandestine processing or removal without payment of duty. Presumptions and a statement not admitting evasion cannot establish liability. Stock shortages likewise require direct or substantial evidence of clandestine removal. Entries in an internal notebook maintained for labour charges do not, without more, prove production or clearance of final processed goods. On these grounds, the duty demands were unsustainable and their dropping was upheld. en-us Tue, 22 Jul 2003 00:00:00 +0530 Fri, 13 Apr 2012 12:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109963 Duty demands based on alleged non-availability of MMF lots, stock shortages and Jet Dyeing note book entries require evidence of clandestine processing or removal without payment of duty. Presumptions and a statement not admitting evasion cannot establish liability. Stock shortages likewise require direct or substantial evidence of clandestine removal. Entries in an internal notebook maintained for labour charges do not, without more, prove production or clearance of final processed goods. On these grounds, the duty demands were unsustainable and their dropping was upheld. Case-Laws Central Excise Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109963