https://www.taxtmi.com/caselaws?id=451067 Allegations of clandestine manufacture and clearance cannot be sustained on the basis of a single test heat and extrapolation of fuel consumption alone. The tribunal found that Revenue relied only on LDO consumption in one test heat and a mathematical projection of annual production, without corroborative inquiry into raw material use, stock verification, buyer identity, transport particulars, or other tangible evidence of actual removal without duty. Because clandestine production requires concrete, corroborated proof and not assumptions or formula-based estimates, the allegation of excess manufacture and wrongful refund failed and the order dropping the demand was upheld. en-us Mon, 18 Mar 2024 00:00:00 +0530 Wed, 20 Mar 2024 09:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451067 Allegations of clandestine manufacture and clearance cannot be sustained on the basis of a single test heat and extrapolation of fuel consumption alone. The tribunal found that Revenue relied only on LDO consumption in one test heat and a mathematical projection of annual production, without corroborative inquiry into raw material use, stock verification, buyer identity, transport particulars, or other tangible evidence of actual removal without duty. Because clandestine production requires concrete, corroborated proof and not assumptions or formula-based estimates, the allegation of excess manufacture and wrongful refund failed and the order dropping the demand was upheld. Case-Laws Central Excise Mon, 18 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451067