https://www.taxtmi.com/caselaws?id=394595 In clandestine removal proceedings, production capacity of the relevant machinery is a material factor where the alleged clearances are said to exceed installed capacity. The Court held that, after a remand directing redetermination of capacity, the adjudicating authority could not bypass that inquiry by assuming the machine was non-functional and refusing a reasonable comparative exercise, such as examining a similar machine or other suitable evidence. Reliance only on private records and statements, without first addressing capacity as directed, was insufficient to sustain the demand and penalties. The Tribunal's order was therefore unsustainable, and the demand and penalties did not survive. en-us Fri, 13 Mar 2020 00:00:00 +0530 Sat, 18 Apr 2020 12:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394595 In clandestine removal proceedings, production capacity of the relevant machinery is a material factor where the alleged clearances are said to exceed installed capacity. The Court held that, after a remand directing redetermination of capacity, the adjudicating authority could not bypass that inquiry by assuming the machine was non-functional and refusing a reasonable comparative exercise, such as examining a similar machine or other suitable evidence. Reliance only on private records and statements, without first addressing capacity as directed, was insufficient to sustain the demand and penalties. The Tribunal's order was therefore unsustainable, and the demand and penalties did not survive. Case-Laws Central Excise Fri, 13 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394595