https://www.taxtmi.com/caselaws?id=33889 Clandestine manufacture and removal cannot be established on electricity-consumption estimates or theoretical norms alone. The Revenue must support such a charge with affirmative, corroborative evidence of excess raw material receipt, actual manufacture, transport, sale, or receipt of sale proceeds; here, the varying electricity norms and lack of factory-specific testing made the demand unsustainable. Alleged share-trading profits and related statements also could not sustain the excise demand or penalties because the entries were treated as recorded income, and no independent proof linked them to clandestine clearances. Denial of cross-examination further weakened the reliance on third-party statements. en-us Thu, 19 Jun 2008 00:00:00 +0530 Mon, 08 Sep 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33889 Clandestine manufacture and removal cannot be established on electricity-consumption estimates or theoretical norms alone. The Revenue must support such a charge with affirmative, corroborative evidence of excess raw material receipt, actual manufacture, transport, sale, or receipt of sale proceeds; here, the varying electricity norms and lack of factory-specific testing made the demand unsustainable. Alleged share-trading profits and related statements also could not sustain the excise demand or penalties because the entries were treated as recorded income, and no independent proof linked them to clandestine clearances. Denial of cross-examination further weakened the reliance on third-party statements. Case-Laws Central Excise Thu, 19 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33889