https://www.taxtmi.com/caselaws?id=350261 Allegations of clandestine manufacture or removal require cogent evidence, including support from machinery, raw materials, and corroborative records; on the material described, the CERA Polycure W demand was set aside. The classification dispute under Chapter 32.14 was not supported by adequate reasoning in the lower orders, so fresh adjudication was directed. The demand relating to 18 products said to have been returned to the depot and later sold on commercial invoices was also remanded for de novo consideration, with an opportunity to produce additional evidence on prior duty discharge. en-us Mon, 07 Aug 2017 00:00:00 +0530 Tue, 30 Jan 2018 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350261 Allegations of clandestine manufacture or removal require cogent evidence, including support from machinery, raw materials, and corroborative records; on the material described, the CERA Polycure W demand was set aside. The classification dispute under Chapter 32.14 was not supported by adequate reasoning in the lower orders, so fresh adjudication was directed. The demand relating to 18 products said to have been returned to the depot and later sold on commercial invoices was also remanded for de novo consideration, with an opportunity to produce additional evidence on prior duty discharge. Case-Laws Central Excise Mon, 07 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350261