https://www.taxtmi.com/caselaws?id=418108 The High Court upheld the Tribunal's decision in a case involving allegations of suppression of raw materials quantity and clandestine clearance of finished goods in manufacturing activities. The Court emphasized the burden of proof on the department and found that the mere inference from manufacturing ratios was insufficient to substantiate the allegations. As no concrete evidence of clandestine removal was provided, the Court dismissed the appeal, stating that the issue required substantial evidence which was lacking. The stay application related to the appeal was also dismissed. en-us Wed, 02 Feb 2022 00:00:00 +0530 Wed, 17 Aug 2022 14:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418108 The High Court upheld the Tribunal's decision in a case involving allegations of suppression of raw materials quantity and clandestine clearance of finished goods in manufacturing activities. The Court emphasized the burden of proof on the department and found that the mere inference from manufacturing ratios was insufficient to substantiate the allegations. As no concrete evidence of clandestine removal was provided, the Court dismissed the appeal, stating that the issue required substantial evidence which was lacking. The stay application related to the appeal was also dismissed. Case-Laws Central Excise Wed, 02 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418108