https://www.taxtmi.com/caselaws?id=274013 Private heat registers, log books and movement records could not be ignored where they suggested excess production and possible clandestine clearance, but the factual basis was not fully verified and the correlation records remained incomplete. Because the exact production figures, inclusion of defective ingots, and corroboration for alleged clearances to an adjacent unit were not conclusively established, the Tribunal held that the demand and penalties could not be finally sustained on the existing record. The matter was remanded for fresh adjudication after closer examination of the evidence and a fair opportunity for the assessee to answer it. en-us Wed, 15 Sep 2010 00:00:00 +0530 Tue, 24 Jul 2018 14:32:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274013 Private heat registers, log books and movement records could not be ignored where they suggested excess production and possible clandestine clearance, but the factual basis was not fully verified and the correlation records remained incomplete. Because the exact production figures, inclusion of defective ingots, and corroboration for alleged clearances to an adjacent unit were not conclusively established, the Tribunal held that the demand and penalties could not be finally sustained on the existing record. The matter was remanded for fresh adjudication after closer examination of the evidence and a fair opportunity for the assessee to answer it. Case-Laws Central Excise Wed, 15 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274013