https://www.taxtmi.com/caselaws?id=332915 Clandestine removal demands cannot be sustained on estimated or hypothetical stock taking alone; the note states that, without corroborative evidence such as transit seizure, excess raw material, excess power consumption, or other positive material, alleged shortages are insufficient to prove duty liability. It also records that inventories based on different methods, especially where one includes unsorted production and the other only sorted finished goods, may not provide a reliable basis for demand. By contrast, an admitted shortage of 6.750 MT of Silico Manganese in packed condition was treated as a separate, confirmable shortage and was liable to duty if not already accounted for in stock records. en-us Wed, 28 Sep 2016 00:00:00 +0530 Fri, 16 Dec 2016 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332915 Clandestine removal demands cannot be sustained on estimated or hypothetical stock taking alone; the note states that, without corroborative evidence such as transit seizure, excess raw material, excess power consumption, or other positive material, alleged shortages are insufficient to prove duty liability. It also records that inventories based on different methods, especially where one includes unsorted production and the other only sorted finished goods, may not provide a reliable basis for demand. By contrast, an admitted shortage of 6.750 MT of Silico Manganese in packed condition was treated as a separate, confirmable shortage and was liable to duty if not already accounted for in stock records. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332915