https://www.taxtmi.com/caselaws?id=270768 A demand alleging clandestine manufacture and clearance of M.S. ingots was set aside where it rested mainly on electricity consumption calculations and an unsafe expert report, because there was no tangible evidence of unaccounted raw material procurement, actual clearance, transportation, sale, or receipt of proceeds. The connected duty, interest, and penalties failed on that basis. By contrast, the duty demand arising from shortage of goods noticed during stock verification was sustained, as the shortage was not seriously disputed on merits. The legal principle applied was that clandestine removal must be proved by positive, corroborative evidence and cannot rest on assumption or presumption alone. en-us Thu, 31 Dec 2015 00:00:00 +0530 Wed, 15 Feb 2017 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270768 A demand alleging clandestine manufacture and clearance of M.S. ingots was set aside where it rested mainly on electricity consumption calculations and an unsafe expert report, because there was no tangible evidence of unaccounted raw material procurement, actual clearance, transportation, sale, or receipt of proceeds. The connected duty, interest, and penalties failed on that basis. By contrast, the duty demand arising from shortage of goods noticed during stock verification was sustained, as the shortage was not seriously disputed on merits. The legal principle applied was that clandestine removal must be proved by positive, corroborative evidence and cannot rest on assumption or presumption alone. Case-Laws Central Excise Thu, 31 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270768