https://www.taxtmi.com/caselaws?id=302520 A duty demand based only on alleged short production with reference to SAIL production norms could not be sustained as clandestine removal. The Tribunal held that a production benchmark taken from a large integrated producer could not be applied as an identical standard to the assessee without supporting evidence, and the Department had not proved essential indicia such as raw material consumption, electricity use, sale, transport, or other corroborative circumstances. Following its earlier view in an identical matter, it found the allegation unsubstantiated and held the demand unsustainable. en-us Mon, 15 Apr 2019 00:00:00 +0530 Wed, 01 Jun 2022 14:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302520 A duty demand based only on alleged short production with reference to SAIL production norms could not be sustained as clandestine removal. The Tribunal held that a production benchmark taken from a large integrated producer could not be applied as an identical standard to the assessee without supporting evidence, and the Department had not proved essential indicia such as raw material consumption, electricity use, sale, transport, or other corroborative circumstances. Following its earlier view in an identical matter, it found the allegation unsubstantiated and held the demand unsustainable. Case-Laws Central Excise Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302520