https://www.taxtmi.com/caselaws?id=389130 Allegations of clandestine manufacture and removal of excisable goods must be supported by concrete evidence linking raw material procurement, labour, power use, manufacture, transport and financial flows. On the facts recorded, the work orders and surrounding materials indicated a composite fabrication, supply and erection contract performed substantially at site, with large structures made there under project arrangements. The Department did not establish the actual quantity or value of goods manufactured in the factory or job-worker premises, and the director's statement, without documentary corroboration, was insufficient to sustain the entire demand. The duty demand was therefore held unsustainable, and the related penalties also failed. en-us Fri, 29 Nov 2019 00:00:00 +0530 Mon, 02 Dec 2019 12:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389130 Allegations of clandestine manufacture and removal of excisable goods must be supported by concrete evidence linking raw material procurement, labour, power use, manufacture, transport and financial flows. On the facts recorded, the work orders and surrounding materials indicated a composite fabrication, supply and erection contract performed substantially at site, with large structures made there under project arrangements. The Department did not establish the actual quantity or value of goods manufactured in the factory or job-worker premises, and the director's statement, without documentary corroboration, was insufficient to sustain the entire demand. The duty demand was therefore held unsustainable, and the related penalties also failed. Case-Laws Central Excise Fri, 29 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389130