https://www.taxtmi.com/caselaws?id=254648 The Commissioner (Appeals) held that no duty was payable on alleged clandestine manufacture and removal of formaldehyde due to lack of corroborative evidence and physical tests to substantiate production as per the chemical formula. The judgment emphasized practical factors affecting production and the insufficiency of theoretical calculations in proving clandestine activities. The revenue's appeal was rejected as charges of clandestine removal could not be upheld solely based on theoretical productions calculated from the chemical formula. en-us Mon, 28 Apr 2014 00:00:00 +0530 Sun, 28 Dec 2014 15:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254648 The Commissioner (Appeals) held that no duty was payable on alleged clandestine manufacture and removal of formaldehyde due to lack of corroborative evidence and physical tests to substantiate production as per the chemical formula. The judgment emphasized practical factors affecting production and the insufficiency of theoretical calculations in proving clandestine activities. The revenue's appeal was rejected as charges of clandestine removal could not be upheld solely based on theoretical productions calculated from the chemical formula. Case-Laws Central Excise Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254648