https://www.taxtmi.com/caselaws?id=117136 Clandestine production duty for textured yarn had to be computed only for the period covered by recovered production reports, using the actual quantity of POY issued for production derived from opening balance, receipts and closing balance. Where such balances were unavailable, the quantity actually issued was to be adopted and the yield applied for accurate excess-production computation. Demand could not be extended to earlier periods merely by assuming the same yield in the absence of direct evidence of suppression. The duty demand was therefore remanded for fresh quantification on the proved evidentiary basis, and the penalties on the company and directors were to be re-quantified accordingly, while the finding of involvement was maintained. en-us Thu, 03 Nov 2005 00:00:00 +0530 Wed, 20 Jun 2012 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117136 Clandestine production duty for textured yarn had to be computed only for the period covered by recovered production reports, using the actual quantity of POY issued for production derived from opening balance, receipts and closing balance. Where such balances were unavailable, the quantity actually issued was to be adopted and the yield applied for accurate excess-production computation. Demand could not be extended to earlier periods merely by assuming the same yield in the absence of direct evidence of suppression. The duty demand was therefore remanded for fresh quantification on the proved evidentiary basis, and the penalties on the company and directors were to be re-quantified accordingly, while the finding of involvement was maintained. Case-Laws Central Excise Thu, 03 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117136