https://www.taxtmi.com/caselaws?id=153645 Clandestine manufacture and clearance of veneer and plywood must be supported by tangible, corroborative evidence; assumptions, incomplete verification, and uncorroborated documents are insufficient. The Revenue's case failed because purchase invoices and sales-tax returns indicating trading activity were not meaningfully investigated, there was no enquiry at the consignee or buyer level, and no proof that the goods were manufactured in the respondent's factory. Reliance on a single invoice, vehicle capacity, and estimated quantities without proof of grade, size, thickness, or actual delivery particulars was inadequate. A procedural lapse under Rule 51A of the Central Excise Rules, 1944 did not, on these facts, sustain the duty demand or penalty. en-us Mon, 04 Jan 2010 00:00:00 +0530 Fri, 26 Jul 2013 12:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153645 Clandestine manufacture and clearance of veneer and plywood must be supported by tangible, corroborative evidence; assumptions, incomplete verification, and uncorroborated documents are insufficient. The Revenue's case failed because purchase invoices and sales-tax returns indicating trading activity were not meaningfully investigated, there was no enquiry at the consignee or buyer level, and no proof that the goods were manufactured in the respondent's factory. Reliance on a single invoice, vehicle capacity, and estimated quantities without proof of grade, size, thickness, or actual delivery particulars was inadequate. A procedural lapse under Rule 51A of the Central Excise Rules, 1944 did not, on these facts, sustain the duty demand or penalty. Case-Laws Central Excise Mon, 04 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153645