https://www.taxtmi.com/caselaws?id=201938 HC upheld the duty demand for clandestine manufacture and removal of Portland cement, finding the authorities' inference-based on large limestone quarrying and a clinker shortage-justified to estimate unaccounted production and resulting duty escapement. The court rejected the appellant's contention that only positive proof of manufacture would validate the demand. As the lower authority had already waived the penalty, HC found no illegality or reason to interfere with the order sustaining the duty assessment. en-us Thu, 07 Oct 2010 00:00:00 +0530 Tue, 26 Aug 2025 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201938 HC upheld the duty demand for clandestine manufacture and removal of Portland cement, finding the authorities' inference-based on large limestone quarrying and a clinker shortage-justified to estimate unaccounted production and resulting duty escapement. The court rejected the appellant's contention that only positive proof of manufacture would validate the demand. As the lower authority had already waived the penalty, HC found no illegality or reason to interfere with the order sustaining the duty assessment. Case-Laws Central Excise Thu, 07 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201938