https://www.taxtmi.com/caselaws?id=33072 Clandestine removal cannot be inferred merely from a declared input-output ratio or projected yield after installation of new machinery. The Tribunal held that expected production figures, without evidence of actual manufacture or movement of unaccounted goods, were insufficient where trial runs showed input losses and the new machine had not immediately reached optimum output. As the Department bore the burden of proving clandestine removal and failed to do so, the duty demand could not stand. The connected penalties and interest, being dependent on the same unsustainable foundation, also fell. en-us Thu, 17 Jul 2008 00:00:00 +0530 Mon, 20 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33072 Clandestine removal cannot be inferred merely from a declared input-output ratio or projected yield after installation of new machinery. The Tribunal held that expected production figures, without evidence of actual manufacture or movement of unaccounted goods, were insufficient where trial runs showed input losses and the new machine had not immediately reached optimum output. As the Department bore the burden of proving clandestine removal and failed to do so, the duty demand could not stand. The connected penalties and interest, being dependent on the same unsustainable foundation, also fell. Case-Laws Central Excise Thu, 17 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33072