https://www.taxtmi.com/caselaws?id=114454 Mere recovery of duplicate invoices or receipt of raw material does not by itself prove clandestine manufacture and clearance; the Department must establish authentication of the invoices, link the alleged unaccounted ingots to actual manufacture, and properly confront relied-upon statements. Where the assessee disputes the invoices and supports that challenge with handwriting evidence, and the Department fails to discharge its evidentiary burden, duty demand and penalties cannot be sustained on those allegations. A separate part of the order relating to loose slips and related demand was not specifically challenged and was upheld. en-us Wed, 24 Mar 2004 00:00:00 +0530 Tue, 15 May 2012 17:37:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114454 Mere recovery of duplicate invoices or receipt of raw material does not by itself prove clandestine manufacture and clearance; the Department must establish authentication of the invoices, link the alleged unaccounted ingots to actual manufacture, and properly confront relied-upon statements. Where the assessee disputes the invoices and supports that challenge with handwriting evidence, and the Department fails to discharge its evidentiary burden, duty demand and penalties cannot be sustained on those allegations. A separate part of the order relating to loose slips and related demand was not specifically challenged and was upheld. Case-Laws Central Excise Wed, 24 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114454