https://www.taxtmi.com/caselaws?id=383477 Private handwritten records alone were insufficient to sustain a central excise demand for alleged clandestine manufacture and removal where they related to job-work transactions, reflected receipt and consumption of material, scrap and charges, and were supported by statutory records and export evidence. The department failed to produce corroborative evidence such as excess raw material procurement, increased electricity use, proof of manufacture of the alleged final product, or other independent material linking the records to removals. The allegation of clandestine clearance was therefore not substantiated, and the duty demand with consequential penalties was held unsustainable. en-us Mon, 22 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 06:50:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383477 Private handwritten records alone were insufficient to sustain a central excise demand for alleged clandestine manufacture and removal where they related to job-work transactions, reflected receipt and consumption of material, scrap and charges, and were supported by statutory records and export evidence. The department failed to produce corroborative evidence such as excess raw material procurement, increased electricity use, proof of manufacture of the alleged final product, or other independent material linking the records to removals. The allegation of clandestine clearance was therefore not substantiated, and the duty demand with consequential penalties was held unsustainable. Case-Laws Central Excise Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383477