https://www.taxtmi.com/caselaws?id=244101 Cumulative circumstantial evidence, including shortages of raw materials, private records, buyer admissions and corroborating statements, was treated as sufficient to establish clandestine manufacture and removal on a preponderance of evidence. On that basis, the majority upheld the Revenue's case, reversed the appellate relief and restored the original duty demand and consequential penalty. The note also records a dissent that would have limited proof to the established unaccounted clearances to one buyer, holding that the remaining demand rested only on presumption and was not independently proved. 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 Cumulative circumstantial evidence, including shortages of raw materials, private records, buyer admissions and corroborating statements, was treated as sufficient to establish clandestine manufacture and removal on a preponderance of evidence. On that basis, the majority upheld the Revenue's case, reversed the appellate relief and restored the original duty demand and consequential penalty. The note also records a dissent that would have limited proof to the established unaccounted clearances to one buyer, holding that the remaining demand rested only on presumption and was not independently proved. Case-Laws Central Excise Mon, 21 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244101