https://www.taxtmi.com/caselaws?id=125665 Private records showing excess receipt and issue of quartz, charcoal and steel scrap, together with an admitted clearance of finished goods without duty or documents, were treated as reliable evidence of suppression and clandestine production. The explanation that excess quartz was unusable and dumped in pits was rejected for want of supporting evidence, and the claimed return of substandard scrap was found unconvincing. On these facts, the Tribunal held that the pattern of raw material movement and clandestine removal established duty evasion, so the excise demand and penalties were upheld. en-us Tue, 21 Oct 2008 00:00:00 +0530 Sat, 27 Oct 2012 13:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125665 Private records showing excess receipt and issue of quartz, charcoal and steel scrap, together with an admitted clearance of finished goods without duty or documents, were treated as reliable evidence of suppression and clandestine production. The explanation that excess quartz was unusable and dumped in pits was rejected for want of supporting evidence, and the claimed return of substandard scrap was found unconvincing. On these facts, the Tribunal held that the pattern of raw material movement and clandestine removal established duty evasion, so the excise demand and penalties were upheld. Case-Laws Central Excise Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125665