https://www.taxtmi.com/caselaws?id=347576 A clandestine manufacture and removal demand cannot be sustained merely on uncorroborated third-party records showing alleged receipt of MS ingots, where no independent evidence links the assessee to unaccounted use or clearance. Likewise, estimated production based only on electricity consumption of another unit is insufficient unless the two units are shown to be comparable and the estimate is supported by technical verification in the assessee's factory. Electricity consumption may serve only as corroborative material, not the sole basis for quantifying duty demand. On these principles, the demand, penalty, and related findings were set aside. en-us Wed, 19 Jul 2017 00:00:00 +0530 Thu, 07 Sep 2017 11:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347576 A clandestine manufacture and removal demand cannot be sustained merely on uncorroborated third-party records showing alleged receipt of MS ingots, where no independent evidence links the assessee to unaccounted use or clearance. Likewise, estimated production based only on electricity consumption of another unit is insufficient unless the two units are shown to be comparable and the estimate is supported by technical verification in the assessee's factory. Electricity consumption may serve only as corroborative material, not the sole basis for quantifying duty demand. On these principles, the demand, penalty, and related findings were set aside. Case-Laws Central Excise Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347576