https://www.taxtmi.com/caselaws?id=364216 Clandestine manufacture and clearance of MS ingots could not be sustained where the accepted furnace capacity had already attained finality on earlier appellate findings and no contrary evidence of higher production capacity was produced. The Revenue's reliance on heat registers, private records, electricity consumption, and movement entries was insufficient because those materials did not displace the foundational finding on producible capacity. Once excess production was not established, the connected duty demand and consequential penalties, including those on the sister concern, also failed. The matter therefore turned on the absence of proof that the furnace could have generated the alleged quantity, making the entire demand unsustainable. en-us Mon, 09 Jul 2018 00:00:00 +0530 Tue, 24 Jul 2018 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364216 Clandestine manufacture and clearance of MS ingots could not be sustained where the accepted furnace capacity had already attained finality on earlier appellate findings and no contrary evidence of higher production capacity was produced. The Revenue's reliance on heat registers, private records, electricity consumption, and movement entries was insufficient because those materials did not displace the foundational finding on producible capacity. Once excess production was not established, the connected duty demand and consequential penalties, including those on the sister concern, also failed. The matter therefore turned on the absence of proof that the furnace could have generated the alleged quantity, making the entire demand unsustainable. Case-Laws Central Excise Mon, 09 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364216