https://www.taxtmi.com/caselaws?id=372465 Recovery of duty or denial of refund cannot rest on uncorroborated allegations of non-manufacture when contemporaneous records, departmental verification, factory visits, DG set logs and pollution-control inspections support actual production. On that evidence, the assessee was treated as a manufacturer during the relevant period and entitled to refund under Notification No. 56/2002-CE. The Tribunal also rejected contingent undervaluation demands, holding that a tax demand cannot be sustained on a future event and that valuation allegations were inconsistent with the no-manufacture case, especially where relationship, mutuality of interest and the basis for valuation rules were not established. en-us Wed, 05 Dec 2018 00:00:00 +0530 Mon, 24 Dec 2018 07:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372465 Recovery of duty or denial of refund cannot rest on uncorroborated allegations of non-manufacture when contemporaneous records, departmental verification, factory visits, DG set logs and pollution-control inspections support actual production. On that evidence, the assessee was treated as a manufacturer during the relevant period and entitled to refund under Notification No. 56/2002-CE. The Tribunal also rejected contingent undervaluation demands, holding that a tax demand cannot be sustained on a future event and that valuation allegations were inconsistent with the no-manufacture case, especially where relationship, mutuality of interest and the basis for valuation rules were not established. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372465