https://www.taxtmi.com/caselaws?id=114631 A duty demand based on a rough estimate, without corroborative evidence of clearance of waste without payment of duty, was held unsustainable. The appellate authority found that the adjudicating authority relied on conjecture and that the RT-12 return did not contain any column requiring disclosure of waste removal, so no adverse inference could be drawn on that basis. The assessee was not required to prove the negative that the job worker had not sold waste. The burden remained on the Revenue to substantiate the allegation with material evidence, which it failed to produce; the duty demand and penalty were therefore set aside. en-us Fri, 08 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 15:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114631 A duty demand based on a rough estimate, without corroborative evidence of clearance of waste without payment of duty, was held unsustainable. The appellate authority found that the adjudicating authority relied on conjecture and that the RT-12 return did not contain any column requiring disclosure of waste removal, so no adverse inference could be drawn on that basis. The assessee was not required to prove the negative that the job worker had not sold waste. The burden remained on the Revenue to substantiate the allegation with material evidence, which it failed to produce; the duty demand and penalty were therefore set aside. Case-Laws Central Excise Fri, 08 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114631