https://www.taxtmi.com/caselaws?id=210977 Demand based on estimated electricity consumption and an expert formula for alleged clandestine manufacture and removal was found unsustainable where no trial run, dependable benchmark, or adequate technical basis supported the estimate. Retracted or unsupported witness statements, unproved computer printouts, and the absence of tangible evidence of transport, sale proceeds, excess stock, or actual clearance left the allegations uncorroborated. Clandestine removal cannot be established on a purely theoretical basis over a long period, and suspicion cannot replace legal proof; the duty, interest, and penalties were therefore set aside. en-us Fri, 25 Feb 2011 00:00:00 +0530 Wed, 29 Feb 2012 09:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210977 Demand based on estimated electricity consumption and an expert formula for alleged clandestine manufacture and removal was found unsustainable where no trial run, dependable benchmark, or adequate technical basis supported the estimate. Retracted or unsupported witness statements, unproved computer printouts, and the absence of tangible evidence of transport, sale proceeds, excess stock, or actual clearance left the allegations uncorroborated. Clandestine removal cannot be established on a purely theoretical basis over a long period, and suspicion cannot replace legal proof; the duty, interest, and penalties were therefore set aside. Case-Laws Central Excise Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210977