https://www.taxtmi.com/caselaws?id=428334 Private production records, when internally consistent and signed or stamped by the assessee, can be relied on to infer excess manufacture and clandestine clearance even without oral statements under section 9D. The CESTAT held that notebooks and production reports showing heats, batch size and output supported a reasonable extrapolation of production where furnace capacity remained unchanged, and the duty demand was upheld. It further held that recovered duplicate invoices with materially different particulars evidenced parallel invoicing and clandestine removal, so the related duty demand was sustained. On the same evidence, the director's penalty under Rule 26 was also upheld. en-us Mon, 26 Sep 2022 00:00:00 +0530 Thu, 29 Sep 2022 09:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428334 Private production records, when internally consistent and signed or stamped by the assessee, can be relied on to infer excess manufacture and clandestine clearance even without oral statements under section 9D. The CESTAT held that notebooks and production reports showing heats, batch size and output supported a reasonable extrapolation of production where furnace capacity remained unchanged, and the duty demand was upheld. It further held that recovered duplicate invoices with materially different particulars evidenced parallel invoicing and clandestine removal, so the related duty demand was sustained. On the same evidence, the director's penalty under Rule 26 was also upheld. Case-Laws Central Excise Mon, 26 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428334