https://www.taxtmi.com/caselaws?id=176700 A charge of clandestine removal cannot rest on invoice irregularities alone; independent evidence is required to establish evasion, and the surrounding records here indicated transition-period confusion rather than a second set of clearances. Filling cylinders from tankers was also treated, on the facts and in line with prior Tribunal authority, as not amounting to manufacture for central excise purposes. On both counts, no duty liability survived and the adverse findings were set aside in favour of the assessee. en-us Wed, 26 May 2004 00:00:00 +0530 Mon, 28 Dec 2015 11:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176700 A charge of clandestine removal cannot rest on invoice irregularities alone; independent evidence is required to establish evasion, and the surrounding records here indicated transition-period confusion rather than a second set of clearances. Filling cylinders from tankers was also treated, on the facts and in line with prior Tribunal authority, as not amounting to manufacture for central excise purposes. On both counts, no duty liability survived and the adverse findings were set aside in favour of the assessee. Case-Laws Central Excise Wed, 26 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176700