https://www.taxtmi.com/caselaws?id=170942 Clandestine removal of excisable goods cannot be sustained on electricity consumption data and theoretical power norms alone. The Tribunal held that duty demands based on estimated production require tangible, direct and corroborative evidence of actual manufacture, removal, transport, sale, or receipt of sale proceeds; none was shown on record. Mere assumptions of production from power consumption were treated as unsustainable under the principle that tax liability must rest on proved facts, not estimation. The earlier R.A. Castings ruling on the same issue was followed, and the demand was set aside. en-us Tue, 20 Mar 2012 00:00:00 +0530 Thu, 23 Feb 2017 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170942 Clandestine removal of excisable goods cannot be sustained on electricity consumption data and theoretical power norms alone. The Tribunal held that duty demands based on estimated production require tangible, direct and corroborative evidence of actual manufacture, removal, transport, sale, or receipt of sale proceeds; none was shown on record. Mere assumptions of production from power consumption were treated as unsustainable under the principle that tax liability must rest on proved facts, not estimation. The earlier R.A. Castings ruling on the same issue was followed, and the demand was set aside. Case-Laws Customs Tue, 20 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170942