https://www.taxtmi.com/caselaws?id=113782 Clandestine manufacture and removal must be proved by cogent and convincing evidence, not by conjecture or isolated suspicious circumstances. The department's reliance on receipt of raw material at an office address, invoice use, sealing of premises, and product branding was insufficient where the unit had independent existence, excise registration, and disclosed premises, and there was no corroboration from excess raw material, abnormal electricity use, labour deployment, stock discrepancies, intercepted goods, statements, or proof of money flow back. The duty demand and penalties were set aside. en-us Mon, 15 Dec 2003 00:00:00 +0530 Sat, 29 Jun 2024 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113782 Clandestine manufacture and removal must be proved by cogent and convincing evidence, not by conjecture or isolated suspicious circumstances. The department's reliance on receipt of raw material at an office address, invoice use, sealing of premises, and product branding was insufficient where the unit had independent existence, excise registration, and disclosed premises, and there was no corroboration from excess raw material, abnormal electricity use, labour deployment, stock discrepancies, intercepted goods, statements, or proof of money flow back. The duty demand and penalties were set aside. Case-Laws Central Excise Mon, 15 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113782