https://www.taxtmi.com/caselaws?id=122473 Central excise duty demands for alleged clandestine removal of veneers and plywood cannot rest on presumptions, theoretical raw-material calculations, or assumed output without reliable corroborative evidence of actual manufacture and removal. The demand for undervaluation also failed because the valuation exercise lacked a dependable factual basis and did not disprove ordinary commercial sales or the inclusion of duty element. Clubbing of clearances of related units as dummy units was not established on the record. As the substantive demands failed, the consequential penalties, interest, and ancillary confiscatory consequences could not survive. en-us Thu, 02 Mar 2006 00:00:00 +0530 Mon, 13 Aug 2012 18:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122473 Central excise duty demands for alleged clandestine removal of veneers and plywood cannot rest on presumptions, theoretical raw-material calculations, or assumed output without reliable corroborative evidence of actual manufacture and removal. The demand for undervaluation also failed because the valuation exercise lacked a dependable factual basis and did not disprove ordinary commercial sales or the inclusion of duty element. Clubbing of clearances of related units as dummy units was not established on the record. As the substantive demands failed, the consequential penalties, interest, and ancillary confiscatory consequences could not survive. Case-Laws Central Excise Thu, 02 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122473