https://www.taxtmi.com/caselaws?id=392159 Physical stock shortage justified duty only to the extent of the actual short quantity after excluding rusted wire coils reflected in the panchnama; the excess demand was unsustainable. Alleged suppressed production of steel ingots based on electricity consumption and holiday production entries was not proved, because a single power-consumption benchmark without corroborative evidence could not establish clandestine manufacture or removal. The apparent mismatch between statutory and private records was reconciled by job-work data, quality-control rejections and different record purposes, so suppressed production was not established. Credit on zinc inputs could not be denied merely on consumption comparisons where receipt of duty-paid inputs under proper documents was undisputed. en-us Mon, 20 Jan 2020 00:00:00 +0530 Fri, 14 Feb 2020 11:35:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392159 Physical stock shortage justified duty only to the extent of the actual short quantity after excluding rusted wire coils reflected in the panchnama; the excess demand was unsustainable. Alleged suppressed production of steel ingots based on electricity consumption and holiday production entries was not proved, because a single power-consumption benchmark without corroborative evidence could not establish clandestine manufacture or removal. The apparent mismatch between statutory and private records was reconciled by job-work data, quality-control rejections and different record purposes, so suppressed production was not established. Credit on zinc inputs could not be denied merely on consumption comparisons where receipt of duty-paid inputs under proper documents was undisputed. Case-Laws Central Excise Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392159