https://www.taxtmi.com/caselaws?id=390929 Central excise duty demand for alleged clandestine removal requires positive, concrete and corroborative evidence of actual manufacture and removal. Comparison with other units' production patterns and an assumed input-output ratio do not establish clandestine activity without supporting material such as excess raw materials, unaccounted finished goods, buyer or transporter statements, or unaccounted cash. The absence of such evidence renders a demand based on theoretical calculations, estimates or hypotheses unsustainable. This approach accords with Article 265 of the Constitution, which requires legal authority for tax levy and collection. en-us Thu, 02 Jan 2020 00:00:00 +0530 Sat, 06 Feb 2021 16:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390929 Central excise duty demand for alleged clandestine removal requires positive, concrete and corroborative evidence of actual manufacture and removal. Comparison with other units' production patterns and an assumed input-output ratio do not establish clandestine activity without supporting material such as excess raw materials, unaccounted finished goods, buyer or transporter statements, or unaccounted cash. The absence of such evidence renders a demand based on theoretical calculations, estimates or hypotheses unsustainable. This approach accords with Article 265 of the Constitution, which requires legal authority for tax levy and collection. Case-Laws Central Excise Thu, 02 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390929