https://www.taxtmi.com/caselaws?id=753516 A demand for central excise duty based on alleged clandestine manufacture and clearance cannot rest solely on an expert estimate of production derived from electricity consumption. The governing principle is that the department must prove clandestine production and removal through reliable corroborative evidence, such as unaccounted raw material purchases, transport records, sale proceeds, or similar material. Where the case is founded only on presumptions, theoretical production figures, or a chartered engineer's power-consumption analysis, the demand is unsustainable. On that basis, the appeal was allowed in favour of the assessee. en-us Fri, 05 Jan 2024 00:00:00 +0530 Wed, 05 Jun 2024 08:13:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753516 A demand for central excise duty based on alleged clandestine manufacture and clearance cannot rest solely on an expert estimate of production derived from electricity consumption. The governing principle is that the department must prove clandestine production and removal through reliable corroborative evidence, such as unaccounted raw material purchases, transport records, sale proceeds, or similar material. Where the case is founded only on presumptions, theoretical production figures, or a chartered engineer's power-consumption analysis, the demand is unsustainable. On that basis, the appeal was allowed in favour of the assessee. Case-Laws Central Excise Fri, 05 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753516