https://www.taxtmi.com/caselaws?id=249112 A charge of clandestine removal in plastic bottle manufacture cannot be sustained merely from alleged excess wastage shown in records. Where wastage is contemporaneously accounted for, stock verification reveals no discrepancy in raw material or finished goods, and there is no tangible evidence of unaccounted manufacture, transport, clearance, or identifiable buyers, the allegation rests only on assumptions and presumptions. In such circumstances, the demand of duty and penalty is not sustainable. en-us Thu, 03 Apr 2014 00:00:00 +0530 Fri, 04 Jul 2014 17:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249112 A charge of clandestine removal in plastic bottle manufacture cannot be sustained merely from alleged excess wastage shown in records. Where wastage is contemporaneously accounted for, stock verification reveals no discrepancy in raw material or finished goods, and there is no tangible evidence of unaccounted manufacture, transport, clearance, or identifiable buyers, the allegation rests only on assumptions and presumptions. In such circumstances, the demand of duty and penalty is not sustainable. Case-Laws Central Excise Thu, 03 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249112