https://www.taxtmi.com/caselaws?id=240047 Mere presence of sugar bags bearing earlier season markings did not establish clandestine production or removal where the physical stock tallied with the recorded stock and no shortage was found. The department relied only on the old markings, while the explanation that reused empty bags retained earlier year markings was accepted as plausible. In the absence of corroborative evidence of unaccounted manufacture or clandestine clearance, the inference of suppressed production could not be sustained, and the duty demand, confiscation and penalty were held unsustainable and set aside. en-us Wed, 18 Sep 2013 00:00:00 +0530 Tue, 26 May 2015 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240047 Mere presence of sugar bags bearing earlier season markings did not establish clandestine production or removal where the physical stock tallied with the recorded stock and no shortage was found. The department relied only on the old markings, while the explanation that reused empty bags retained earlier year markings was accepted as plausible. In the absence of corroborative evidence of unaccounted manufacture or clandestine clearance, the inference of suppressed production could not be sustained, and the duty demand, confiscation and penalty were held unsustainable and set aside. Case-Laws Central Excise Wed, 18 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240047