https://www.taxtmi.com/caselaws?id=113228 Allegations of clandestine manufacture and removal of M.S. ingots could not be sustained on the existing record where the demand rested on private heat registers, log books, electricity consumption records and an alleged movement register. The furnace capacity, stated by the manufacturer as 2.1 MTs and later accepted by the Department under the Induction Furnace Annual Capacity (Determination) Rules, 1997, required proper scrutiny before any finding of excess production or clandestine clearance could be confirmed. The matter was therefore sent back for reconsideration and fresh adjudication on production capacity and the supporting evidence. en-us Fri, 21 Nov 2003 00:00:00 +0530 Fri, 04 May 2012 14:24:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113228 Allegations of clandestine manufacture and removal of M.S. ingots could not be sustained on the existing record where the demand rested on private heat registers, log books, electricity consumption records and an alleged movement register. The furnace capacity, stated by the manufacturer as 2.1 MTs and later accepted by the Department under the Induction Furnace Annual Capacity (Determination) Rules, 1997, required proper scrutiny before any finding of excess production or clandestine clearance could be confirmed. The matter was therefore sent back for reconsideration and fresh adjudication on production capacity and the supporting evidence. Case-Laws Central Excise Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113228