https://www.taxtmi.com/caselaws?id=331364 Demand of duty, interest and penalty based only on DSIR norms and input-output calculations was held unsustainable because clandestine manufacture and removal were not supported by corroborative evidence. The record showed no independent experiment, stock discrepancy, seizure of finished goods, or other material proving actual production and clearance without payment of duty. The tribunal applied the settled principle that clandestine removal is a serious allegation and the department must discharge the burden with substantive evidence, not presumptions or theoretical yield estimates. The allegation was therefore not proved and the appeal succeeded for the assessee. en-us Fri, 12 Aug 2016 00:00:00 +0530 Sat, 17 Dec 2016 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331364 Demand of duty, interest and penalty based only on DSIR norms and input-output calculations was held unsustainable because clandestine manufacture and removal were not supported by corroborative evidence. The record showed no independent experiment, stock discrepancy, seizure of finished goods, or other material proving actual production and clearance without payment of duty. The tribunal applied the settled principle that clandestine removal is a serious allegation and the department must discharge the burden with substantive evidence, not presumptions or theoretical yield estimates. The allegation was therefore not proved and the appeal succeeded for the assessee. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331364