https://www.taxtmi.com/caselaws?id=288239 A duty demand for brass controllers and tops alleged to have been manufactured in one unit and moved to another was rejected because the department lacked direct and acceptable evidence of clandestine manufacture; the assessee's explanation that the goods were purchased externally was not adequately disproved, so mere suspicion could not sustain the demand. By contrast, a penalty for removal of LPG stoves without payment of duty was upheld because the removal was admitted and later duty payment did not undo the established contravention. The matter therefore distinguishes between unproven clandestine manufacture and admitted non-payment at the time of removal. en-us Tue, 27 Mar 1990 00:00:00 +0530 Sat, 20 Jun 2020 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288239 A duty demand for brass controllers and tops alleged to have been manufactured in one unit and moved to another was rejected because the department lacked direct and acceptable evidence of clandestine manufacture; the assessee's explanation that the goods were purchased externally was not adequately disproved, so mere suspicion could not sustain the demand. By contrast, a penalty for removal of LPG stoves without payment of duty was upheld because the removal was admitted and later duty payment did not undo the established contravention. The matter therefore distinguishes between unproven clandestine manufacture and admitted non-payment at the time of removal. Case-Laws Central Excise Tue, 27 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288239