https://www.taxtmi.com/caselaws?id=207602 Allegations of clandestine production and removal of molasses must be supported by tangible, corroborative evidence, not stock discrepancies or assumptions alone. The department failed to establish the additional sugarcane procurement, crushing activity, electricity use, or other operational inputs that would have been necessary to produce the alleged extra molasses, and did not meaningfully cross-check State excise records. The absence of corroboration and of any supporting finding by State excise authorities weakened the case. On that basis, the demand of duty, interest and penalties was held not sustainable because clandestine production and removal was not proved. en-us Wed, 09 Mar 2011 00:00:00 +0530 Mon, 19 Dec 2011 07:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207602 Allegations of clandestine production and removal of molasses must be supported by tangible, corroborative evidence, not stock discrepancies or assumptions alone. The department failed to establish the additional sugarcane procurement, crushing activity, electricity use, or other operational inputs that would have been necessary to produce the alleged extra molasses, and did not meaningfully cross-check State excise records. The absence of corroboration and of any supporting finding by State excise authorities weakened the case. On that basis, the demand of duty, interest and penalties was held not sustainable because clandestine production and removal was not proved. Case-Laws Central Excise Wed, 09 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207602