https://www.taxtmi.com/caselaws?id=153379 A duty demand based solely on an audit objection alleging excess scrap and processing loss in job-work manufacture cannot be sustained without independent investigation into the raw materials, supply sources, and manufacturing process. Mere comparison of wastage percentages between self-manufactured and job-work goods is insufficient where no evidence supports clandestine removal or rebuts the assessee's explanation that different materials generated higher loss. The demand here rested on presumption rather than proof, and was set aside in favour of the assessee. en-us Wed, 27 Jan 2010 00:00:00 +0530 Tue, 23 Jul 2013 11:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153379 A duty demand based solely on an audit objection alleging excess scrap and processing loss in job-work manufacture cannot be sustained without independent investigation into the raw materials, supply sources, and manufacturing process. Mere comparison of wastage percentages between self-manufactured and job-work goods is insufficient where no evidence supports clandestine removal or rebuts the assessee's explanation that different materials generated higher loss. The demand here rested on presumption rather than proof, and was set aside in favour of the assessee. Case-Laws Central Excise Wed, 27 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153379