https://www.taxtmi.com/caselaws?id=114473 Clandestine manufacture and removal of biscuits cannot be supported on doubtful notebook entries and an Annexure-based computation that rests on assumptions, extrapolation, and inadequate corroboration. The material must have reliable evidentiary value, with supporting records such as seized documents, cash book entries, and proof of the use of essential raw materials; otherwise the duty demand fails. Where the foundational demand is not properly established, consequential confiscation, redemption fine, penalty, and issues such as clubbing of clearances or use of the same brand name cannot be finally sustained on the same record and require fresh examination. en-us Fri, 23 Jul 2004 00:00:00 +0530 Tue, 15 May 2012 18:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114473 Clandestine manufacture and removal of biscuits cannot be supported on doubtful notebook entries and an Annexure-based computation that rests on assumptions, extrapolation, and inadequate corroboration. The material must have reliable evidentiary value, with supporting records such as seized documents, cash book entries, and proof of the use of essential raw materials; otherwise the duty demand fails. Where the foundational demand is not properly established, consequential confiscation, redemption fine, penalty, and issues such as clubbing of clearances or use of the same brand name cannot be finally sustained on the same record and require fresh examination. Case-Laws Central Excise Fri, 23 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114473