https://www.taxtmi.com/caselaws?id=373328 Alleged shortage of work-in-progress, by itself, was insufficient to prove clandestine manufacture and removal of goods without payment of duty. The record did not show what finished goods were produced from the short stock, how they were cleared, to whom they were supplied, or the transport mode used, and no tangible, direct or corroborative evidence completed the evidentiary chain. In the absence of such proof, demand and penalties could not rest on presumption alone and were held unsustainable, with the order confirming them liable to be set aside in favour of the assessee. en-us Wed, 05 Dec 2018 00:00:00 +0530 Fri, 11 Jan 2019 06:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373328 Alleged shortage of work-in-progress, by itself, was insufficient to prove clandestine manufacture and removal of goods without payment of duty. The record did not show what finished goods were produced from the short stock, how they were cleared, to whom they were supplied, or the transport mode used, and no tangible, direct or corroborative evidence completed the evidentiary chain. In the absence of such proof, demand and penalties could not rest on presumption alone and were held unsustainable, with the order confirming them liable to be set aside in favour of the assessee. Case-Laws Central Excise Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373328