https://www.taxtmi.com/caselaws?id=344199 Allegations of clandestine manufacture and removal of copper ingots failed because the supposed stock shortage rested on visual estimation rather than proper weighment, and the private notebooks, diaries and retracted statements were not corroborated by evidence of buyers, transport, electricity use, raw material procurement or actual removals. On that basis, the duty demand was set aside. The related confiscation of seized currency and penalty also fell once the substantive allegation failed. The Revenue's attempt to restore the dropped demand on copper wire rods was rejected because there was no evidence of installed rolling capacity or of outsourcing through outside facilities or hired labour. en-us Thu, 08 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344199 Allegations of clandestine manufacture and removal of copper ingots failed because the supposed stock shortage rested on visual estimation rather than proper weighment, and the private notebooks, diaries and retracted statements were not corroborated by evidence of buyers, transport, electricity use, raw material procurement or actual removals. On that basis, the duty demand was set aside. The related confiscation of seized currency and penalty also fell once the substantive allegation failed. The Revenue's attempt to restore the dropped demand on copper wire rods was rejected because there was no evidence of installed rolling capacity or of outsourcing through outside facilities or hired labour. Case-Laws Central Excise Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344199