https://www.taxtmi.com/caselaws?id=118558 Revenue must prove clandestine manufacture and removal by reliable evidence; unverified procurement records and LAB consumption alone were insufficient to establish clandestine clearances of acid slurry, so the allegation failed. The brand-name objection under Notification No. 175/86-C.E. also failed because Jaya Soap Works had not lost SSI eligibility on account of any clandestine removals; accordingly, detergent clearances bearing that brand name remained entitled to exemption, and the assessee retained the benefit. en-us Thu, 29 Jun 2006 00:00:00 +0530 Wed, 04 Jul 2012 11:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118558 Revenue must prove clandestine manufacture and removal by reliable evidence; unverified procurement records and LAB consumption alone were insufficient to establish clandestine clearances of acid slurry, so the allegation failed. The brand-name objection under Notification No. 175/86-C.E. also failed because Jaya Soap Works had not lost SSI eligibility on account of any clandestine removals; accordingly, detergent clearances bearing that brand name remained entitled to exemption, and the assessee retained the benefit. Case-Laws Central Excise Thu, 29 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118558