https://www.taxtmi.com/caselaws?id=356539 Cumulative documentary evidence can sustain a finding of clandestine manufacture and removal where private packing and labour records, admissions by directors and employees, verified excess procurement of raw materials, a project report indicating higher production capacity and working hours, and excess electricity consumption are read together. Electricity data may be only corroborative and need not by itself prove clandestine clearance. The operative point is that individual indicators may be insufficient in isolation, but their combined effect can support confirmation of duty, interest and penalty where the material consistently points to unrecorded production and removal. en-us Fri, 01 Dec 2017 00:00:00 +0530 Thu, 08 Mar 2018 07:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356539 Cumulative documentary evidence can sustain a finding of clandestine manufacture and removal where private packing and labour records, admissions by directors and employees, verified excess procurement of raw materials, a project report indicating higher production capacity and working hours, and excess electricity consumption are read together. Electricity data may be only corroborative and need not by itself prove clandestine clearance. The operative point is that individual indicators may be insufficient in isolation, but their combined effect can support confirmation of duty, interest and penalty where the material consistently points to unrecorded production and removal. Case-Laws Central Excise Fri, 01 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356539