https://www.taxtmi.com/caselaws?id=347035 Undervaluation demand was unsustainable because the filed price lists had not been finalized by the jurisdictional authority, and assessable value had to be determined through the prescribed statutory valuation process before any demand could be raised on a different basis. A duty demand based only on presumed production from natural gas consumption was also unsustainable, as clandestine manufacture cannot be inferred from input consumption alone without independent corroboration such as raw material procurement, actual production, removal, buyers, or transport evidence. As both principal demands failed, the penalties and consequential directions also could not survive, and the impugned order was set aside. en-us Thu, 19 Jan 2017 00:00:00 +0530 Mon, 28 Aug 2017 09:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347035 Undervaluation demand was unsustainable because the filed price lists had not been finalized by the jurisdictional authority, and assessable value had to be determined through the prescribed statutory valuation process before any demand could be raised on a different basis. A duty demand based only on presumed production from natural gas consumption was also unsustainable, as clandestine manufacture cannot be inferred from input consumption alone without independent corroboration such as raw material procurement, actual production, removal, buyers, or transport evidence. As both principal demands failed, the penalties and consequential directions also could not survive, and the impugned order was set aside. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347035