https://www.taxtmi.com/caselaws?id=380208 Clandestine manufacture and removal of MS ingots require cogent, positive and corroborated evidence establishing illicit procurement, manufacture, clearance, transport and receipt of consideration. Unproved private notebooks, retracted employee or director statements, alleged excess raw-material consumption, electricity usage and furnace-capacity estimates were insufficient without reliable independent corroboration. No raw-material or finished-stock discrepancy, financial trail or transport chain was established, and the evidence was inconsistently relied upon in connected proceedings. Consequently, the allegation was not proved, and the duty demand, confiscation-related consequences and penalties were unsustainable. en-us Tue, 14 May 2019 00:00:00 +0530 Wed, 15 May 2019 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380208 Clandestine manufacture and removal of MS ingots require cogent, positive and corroborated evidence establishing illicit procurement, manufacture, clearance, transport and receipt of consideration. Unproved private notebooks, retracted employee or director statements, alleged excess raw-material consumption, electricity usage and furnace-capacity estimates were insufficient without reliable independent corroboration. No raw-material or finished-stock discrepancy, financial trail or transport chain was established, and the evidence was inconsistently relied upon in connected proceedings. Consequently, the allegation was not proved, and the duty demand, confiscation-related consequences and penalties were unsustainable. Case-Laws Central Excise Tue, 14 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380208