https://www.taxtmi.com/caselaws?id=118835 Cash vouchers for loading, unloading and shifting charges could not by themselves establish clandestine manufacture or removal where the goods were shown to have been received for job work under declarations and challans issued under Rule 57F, signed by the Central Excise Inspector, and supported by seized job-work records. The alleged shortages of inputs and final products were based on estimate rather than actual weighment, which weakened the Revenue's case. On that record, the material did not support a finding of unaccounted receipt or clearance, and the demand was held not sustainable. The Commissioner's order dropping the adjudication was upheld. en-us Thu, 22 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 11:50:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118835 Cash vouchers for loading, unloading and shifting charges could not by themselves establish clandestine manufacture or removal where the goods were shown to have been received for job work under declarations and challans issued under Rule 57F, signed by the Central Excise Inspector, and supported by seized job-work records. The alleged shortages of inputs and final products were based on estimate rather than actual weighment, which weakened the Revenue's case. On that record, the material did not support a finding of unaccounted receipt or clearance, and the demand was held not sustainable. The Commissioner's order dropping the adjudication was upheld. Case-Laws Central Excise Thu, 22 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118835