https://www.taxtmi.com/caselaws?id=404948 Standard input-output norms could not, by themselves, sustain a show cause notice or duty demand where there was no independent allegation or evidence of diversion of imported materials. Mere excess wastage over prescribed norms was treated only as an indicator, not conclusive proof of non-use of imported goods for manufacture, and the assessee's reply was not read as an admission of diversion or suppression. Because the foundation for the proceedings failed, the demand could not be upheld under the proviso to Section 28 of the Customs Act, 1962, and the duty demand was set aside while the penalty order remained undisturbed. en-us Thu, 25 Feb 2021 00:00:00 +0530 Tue, 07 Sep 2021 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=404948 Standard input-output norms could not, by themselves, sustain a show cause notice or duty demand where there was no independent allegation or evidence of diversion of imported materials. Mere excess wastage over prescribed norms was treated only as an indicator, not conclusive proof of non-use of imported goods for manufacture, and the assessee's reply was not read as an admission of diversion or suppression. Because the foundation for the proceedings failed, the demand could not be upheld under the proviso to Section 28 of the Customs Act, 1962, and the duty demand was set aside while the penalty order remained undisturbed. Case-Laws Central Excise Thu, 25 Feb 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=404948