https://www.taxtmi.com/caselaws?id=205930 Clandestine removal allegations require corroborative evidence and cannot rest solely on security-register entries, figure mismatches, or assumptions. Bulk protein mix transferred between units for further processing and subsequent duty-paid clearance could not support a duty demand without evidence of excess procurement, electricity use, or clandestine clearance; captive-consumption valuation required the applicable cost-based method rather than pro-rata MRP valuation. Packing materials stored at rented additional premises did not establish diversion or credit misuse merely because a suggested procedure was not followed. Alleged duty-free clearance of sample pouches also failed for lack of evidence that filled pouches left the manufacturing unit. Duty, interest and equivalent penalty were sustained only for Xtra-Mass cleared without payment of duty. en-us Wed, 30 Jun 2010 00:00:00 +0530 Sat, 01 Oct 2011 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205930 Clandestine removal allegations require corroborative evidence and cannot rest solely on security-register entries, figure mismatches, or assumptions. Bulk protein mix transferred between units for further processing and subsequent duty-paid clearance could not support a duty demand without evidence of excess procurement, electricity use, or clandestine clearance; captive-consumption valuation required the applicable cost-based method rather than pro-rata MRP valuation. Packing materials stored at rented additional premises did not establish diversion or credit misuse merely because a suggested procedure was not followed. Alleged duty-free clearance of sample pouches also failed for lack of evidence that filled pouches left the manufacturing unit. Duty, interest and equivalent penalty were sustained only for Xtra-Mass cleared without payment of duty. Case-Laws Central Excise Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205930