https://www.taxtmi.com/caselaws?id=244101 Clandestine manufacture and removal may be established through cumulative circumstantial evidence, including raw-material shortages, private records, buyer admissions and supporting statements, without direct proof of every individual clearance. The majority treated these materials collectively as sufficient on a preponderance-of-evidence standard to prove unaccounted manufacture and removal for the full quantity. It consequently supported restoration of the original excise duty demand and consequential penalty after reversal of appellate relief. The dissent considered that, except for clearances established to one buyer, the remaining demand was based on presumptions from shortages without independent proof. en-us Mon, 21 Oct 2013 00:00:00 +0530 Sat, 30 May 2015 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244101 Clandestine manufacture and removal may be established through cumulative circumstantial evidence, including raw-material shortages, private records, buyer admissions and supporting statements, without direct proof of every individual clearance. The majority treated these materials collectively as sufficient on a preponderance-of-evidence standard to prove unaccounted manufacture and removal for the full quantity. It consequently supported restoration of the original excise duty demand and consequential penalty after reversal of appellate relief. The dissent considered that, except for clearances established to one buyer, the remaining demand was based on presumptions from shortages without independent proof. Case-Laws Central Excise Mon, 21 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244101