https://www.taxtmi.com/caselaws?id=333743 Revenue must prove clandestine manufacture and removal with reliable, corroborated evidence; a private handwritten chart with inconsistencies, uncertain provenance, selective reliance on electricity-consumption data, and extrapolation from a small base over a much longer period were held insufficient. In the absence of direct proof of clandestine removals and adequate corroboration of higher production or electricity-based norms under Rule 173E, the proposed duty demand could not be sustained on a legally defensible basis. en-us Mon, 17 Oct 2016 00:00:00 +0530 Tue, 30 Jan 2018 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333743 Revenue must prove clandestine manufacture and removal with reliable, corroborated evidence; a private handwritten chart with inconsistencies, uncertain provenance, selective reliance on electricity-consumption data, and extrapolation from a small base over a much longer period were held insufficient. In the absence of direct proof of clandestine removals and adequate corroboration of higher production or electricity-based norms under Rule 173E, the proposed duty demand could not be sustained on a legally defensible basis. Case-Laws Central Excise Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333743