https://www.taxtmi.com/caselaws?id=354135 Search material, including pouch packing machines, raw materials and finished goods, together with corroborative statements, supported a finding of clandestine manufacture and removal of chewing tobacco without payment of duty and without use of the compounding scheme; the refusal to insist on cross-examination was sustained because the statements were limited and supported by surrounding evidence. A separate factual dispute for January 2013 to May 2013, concerning whether manufacturing activity existed and whether the machines were available during that period, required fresh verification before duty and penalty could be confirmed. The demand and penalty for that limited period were therefore remanded for verification and recomputation, while the remaining findings were maintained. en-us Fri, 12 Jan 2018 00:00:00 +0530 Fri, 19 Jan 2018 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354135 Search material, including pouch packing machines, raw materials and finished goods, together with corroborative statements, supported a finding of clandestine manufacture and removal of chewing tobacco without payment of duty and without use of the compounding scheme; the refusal to insist on cross-examination was sustained because the statements were limited and supported by surrounding evidence. A separate factual dispute for January 2013 to May 2013, concerning whether manufacturing activity existed and whether the machines were available during that period, required fresh verification before duty and penalty could be confirmed. The demand and penalty for that limited period were therefore remanded for verification and recomputation, while the remaining findings were maintained. Case-Laws Central Excise Fri, 12 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354135