https://www.taxtmi.com/caselaws?id=360882 In a continuous manufacturing process, confiscation of finished goods cannot be sustained on an inference of clandestine removal where inspection occurs during ongoing production and quality testing or stock accounting is still incomplete, especially without corroborative evidence. The seized Polyester Film was therefore treated as part of in-process manufacture and its confiscation was set aside. A duty demand based on alleged shortage of Polyester Chips also failed because the verification was incomplete, the quantities in silos and process lines were not properly accounted for, and the estimated shortage was found unreliable and vague. The resulting order was annulled with consequential relief. en-us Fri, 24 Nov 2017 00:00:00 +0530 Fri, 25 May 2018 06:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360882 In a continuous manufacturing process, confiscation of finished goods cannot be sustained on an inference of clandestine removal where inspection occurs during ongoing production and quality testing or stock accounting is still incomplete, especially without corroborative evidence. The seized Polyester Film was therefore treated as part of in-process manufacture and its confiscation was set aside. A duty demand based on alleged shortage of Polyester Chips also failed because the verification was incomplete, the quantities in silos and process lines were not properly accounted for, and the estimated shortage was found unreliable and vague. The resulting order was annulled with consequential relief. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360882