https://www.taxtmi.com/caselaws?id=33076 Clandestine manufacture and clearance demands were upheld only where contemporaneous evidence existed, including private records, customer and broker statements, and shortages found on verification; the corresponding short-period duty and Education Cess were sustained. By contrast, a demand for an earlier period based only on retrospective extrapolation of electricity consumption at 700 KWH per MT was rejected because no independent corroboration established that figure as an accepted industrial norm and power usage varied with operating conditions. Penalties were correspondingly reduced for the manufacturer and director, while the purchaser penalty linked to the sustained clearances was maintained. en-us Wed, 25 Jun 2008 00:00:00 +0530 Mon, 20 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33076 Clandestine manufacture and clearance demands were upheld only where contemporaneous evidence existed, including private records, customer and broker statements, and shortages found on verification; the corresponding short-period duty and Education Cess were sustained. By contrast, a demand for an earlier period based only on retrospective extrapolation of electricity consumption at 700 KWH per MT was rejected because no independent corroboration established that figure as an accepted industrial norm and power usage varied with operating conditions. Penalties were correspondingly reduced for the manufacturer and director, while the purchaser penalty linked to the sustained clearances was maintained. Case-Laws Central Excise Wed, 25 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33076