https://www.taxtmi.com/caselaws?id=374841 Clandestine removal cannot be established from excess electricity consumption alone; the electricity-consumption-based demand was therefore rejected. Entries recovered from third-party records and related statements likewise require independent, clinching corroboration of unaccounted manufacture and clearance. In the absence of direct documentary evidence or meaningful further enquiry supporting those entries, the remaining demand for clandestine manufacture and clearance was set aside, along with the consequential penalty. The outcome sustained rejection of the electricity-consumption-based demand while annulling the balance demand. en-us Tue, 15 Jan 2019 00:00:00 +0530 Tue, 12 Feb 2019 07:03:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374841 Clandestine removal cannot be established from excess electricity consumption alone; the electricity-consumption-based demand was therefore rejected. Entries recovered from third-party records and related statements likewise require independent, clinching corroboration of unaccounted manufacture and clearance. In the absence of direct documentary evidence or meaningful further enquiry supporting those entries, the remaining demand for clandestine manufacture and clearance was set aside, along with the consequential penalty. The outcome sustained rejection of the electricity-consumption-based demand while annulling the balance demand. Case-Laws Central Excise Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374841