https://www.taxtmi.com/caselaws?id=345168 An allegation of clandestine manufacture and removal cannot be sustained on suspicion alone; Revenue must prove it with tangible corroborative evidence. Here, the record lacked indicators ordinarily associated with clandestine clearance, such as extra raw material purchases, finished-goods dispatches, excess electricity use, labour-related evidence, stock discrepancies, or other supporting material. Differences in model numbers between imported goods and trade invoices, and the absence of a trading reference in the tax audit report, were held insufficient to establish manufacture and duty evasion. The charge of clandestine manufacture and clearance was therefore not proved, and the demand could not be sustained. en-us Thu, 08 Jun 2017 00:00:00 +0530 Tue, 11 Jul 2017 07:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345168 An allegation of clandestine manufacture and removal cannot be sustained on suspicion alone; Revenue must prove it with tangible corroborative evidence. Here, the record lacked indicators ordinarily associated with clandestine clearance, such as extra raw material purchases, finished-goods dispatches, excess electricity use, labour-related evidence, stock discrepancies, or other supporting material. Differences in model numbers between imported goods and trade invoices, and the absence of a trading reference in the tax audit report, were held insufficient to establish manufacture and duty evasion. The charge of clandestine manufacture and clearance was therefore not proved, and the demand could not be sustained. Case-Laws Central Excise Thu, 08 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345168