https://www.taxtmi.com/caselaws?id=337340 Duty demands, confiscation and penalties based on alleged clandestine removal cannot be sustained where they rest on an investigation-generated recast register or production computation that is not furnished to the assessee. The computed basis may support such a case only if the opening stock, production tally and methodology are disclosed so the assessee can test its reliability. Here, non-supply of the recast register and underlying computation meant the evidentiary foundation could not be properly scrutinised, so the impugned order was not sustainable and the matter had to be decided afresh after disclosure of the computation. en-us Fri, 30 Dec 2016 00:00:00 +0530 Fri, 20 Jan 2017 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337340 Duty demands, confiscation and penalties based on alleged clandestine removal cannot be sustained where they rest on an investigation-generated recast register or production computation that is not furnished to the assessee. The computed basis may support such a case only if the opening stock, production tally and methodology are disclosed so the assessee can test its reliability. Here, non-supply of the recast register and underlying computation meant the evidentiary foundation could not be properly scrutinised, so the impugned order was not sustainable and the matter had to be decided afresh after disclosure of the computation. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337340