https://www.taxtmi.com/caselaws?id=368980 A duty demand alleging clandestine removal of aerated water was found unsustainable where it was based only on a discrepancy between crown corks issued and RG-I records. The investigation failed to examine essential inputs and manufacturing variables, including bottles issued, bottles received back, and wastage during production. In the absence of independent evidence of clandestine manufacture or clearance, the allegation rested on assumption and presumption rather than corroborated facts. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Tue, 28 Aug 2018 00:00:00 +0530 Thu, 18 Oct 2018 07:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368980 A duty demand alleging clandestine removal of aerated water was found unsustainable where it was based only on a discrepancy between crown corks issued and RG-I records. The investigation failed to examine essential inputs and manufacturing variables, including bottles issued, bottles received back, and wastage during production. In the absence of independent evidence of clandestine manufacture or clearance, the allegation rested on assumption and presumption rather than corroborated facts. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Tue, 28 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368980