https://www.taxtmi.com/caselaws?id=110624 Alleged shortage in production records did not justify duty demand or penalties where the quantity was consistent with processing loss in job-work grinding and the contracts permitted wastage up to 1%. Mere accounting irregularities, procedural lapses, or doubt over the opening balance were insufficient to prove clandestine manufacture or removal. In the absence of positive, independent evidence of evasion, the demand, interest, and penalties were held unsustainable and were set aside. en-us Mon, 05 Jan 2004 00:00:00 +0530 Tue, 17 Apr 2012 17:57:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110624 Alleged shortage in production records did not justify duty demand or penalties where the quantity was consistent with processing loss in job-work grinding and the contracts permitted wastage up to 1%. Mere accounting irregularities, procedural lapses, or doubt over the opening balance were insufficient to prove clandestine manufacture or removal. In the absence of positive, independent evidence of evasion, the demand, interest, and penalties were held unsustainable and were set aside. Case-Laws Central Excise Mon, 05 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110624