https://www.taxtmi.com/caselaws?id=125355 A demand for central excise duty and penalty based mainly on electricity consumption, furnace log sheets and estimated production was not sustainable because the record lacked corroborative evidence of clandestine manufacture and removal. The Department had no seizure of goods or documents, no proof of excess raw material procurement, no identified buyers, no transport evidence, no financial trail, no bank records and no test-run data. The ruling states that clandestine removal must be proved by tangible, independent evidence and cannot rest on suspicion, presumption or conjecture alone; the appeal was allowed and consequential relief followed. en-us Wed, 25 Mar 2009 00:00:00 +0530 Tue, 23 Oct 2012 12:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125355 A demand for central excise duty and penalty based mainly on electricity consumption, furnace log sheets and estimated production was not sustainable because the record lacked corroborative evidence of clandestine manufacture and removal. The Department had no seizure of goods or documents, no proof of excess raw material procurement, no identified buyers, no transport evidence, no financial trail, no bank records and no test-run data. The ruling states that clandestine removal must be proved by tangible, independent evidence and cannot rest on suspicion, presumption or conjecture alone; the appeal was allowed and consequential relief followed. Case-Laws Central Excise Wed, 25 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125355