https://www.taxtmi.com/caselaws?id=269286 A demand alleging clandestine manufacture and removal of acid slurry cannot rest on statements, private records, or theoretical calculations unless corroborated by reliable evidence showing procurement of both raw materials, actual manufacture, clearance, and removal of the finished goods. The text notes that the alleged demand failed because direct documentary support from the principal supplier was absent, the second raw material was not established, and the projected production figures were not proved by actual evidence. It also states that a solitary seizure of a small quantity in transit could not sustain the entire duty demand. The confiscation of the seized goods was upheld, while the penalty was reduced after the principal demand was set aside. en-us Tue, 06 Oct 2015 00:00:00 +0530 Sat, 07 May 2016 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269286 A demand alleging clandestine manufacture and removal of acid slurry cannot rest on statements, private records, or theoretical calculations unless corroborated by reliable evidence showing procurement of both raw materials, actual manufacture, clearance, and removal of the finished goods. The text notes that the alleged demand failed because direct documentary support from the principal supplier was absent, the second raw material was not established, and the projected production figures were not proved by actual evidence. It also states that a solitary seizure of a small quantity in transit could not sustain the entire duty demand. The confiscation of the seized goods was upheld, while the penalty was reduced after the principal demand was set aside. Case-Laws Central Excise Tue, 06 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269286