https://www.taxtmi.com/caselaws?id=357833 A central excise demand alleging clandestine manufacture and removal of M.S. ingots could not be sustained where the Revenue relied only on assumptions, presumptions, and paper calculations. The Tribunal noted the absence of concrete corroboration such as evidence of unaccounted production, illicit clearance, identified buyers, stock discrepancies, or account irregularities. On that basis, the allegation of clandestine removal failed and the Commissioner (Appeals) order was upheld. en-us Tue, 05 Sep 2017 00:00:00 +0530 Fri, 30 Mar 2018 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357833 A central excise demand alleging clandestine manufacture and removal of M.S. ingots could not be sustained where the Revenue relied only on assumptions, presumptions, and paper calculations. The Tribunal noted the absence of concrete corroboration such as evidence of unaccounted production, illicit clearance, identified buyers, stock discrepancies, or account irregularities. On that basis, the allegation of clandestine removal failed and the Commissioner (Appeals) order was upheld. Case-Laws Central Excise Tue, 05 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357833