https://www.taxtmi.com/caselaws?id=116974 Demand of duty and penalty based on theoretical shortage calculations was found unsustainable where the alleged 2% breakage allowance had no evidentiary basis, supporting witnesses were absent, and the raw material worksheet contained a totaling error. Shortage of glass bottles alone was treated as insufficient to prove clandestine manufacture or removal of quiwam without corroboration such as excess production, raw material procurement, electricity usage, customer receipts, or proof of funds flow-back. On that reasoning, the demand and penalty were set aside. en-us Thu, 31 Mar 2005 00:00:00 +0530 Tue, 19 Jun 2012 13:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116974 Demand of duty and penalty based on theoretical shortage calculations was found unsustainable where the alleged 2% breakage allowance had no evidentiary basis, supporting witnesses were absent, and the raw material worksheet contained a totaling error. Shortage of glass bottles alone was treated as insufficient to prove clandestine manufacture or removal of quiwam without corroboration such as excess production, raw material procurement, electricity usage, customer receipts, or proof of funds flow-back. On that reasoning, the demand and penalty were set aside. Case-Laws Central Excise Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116974