https://www.taxtmi.com/caselaws?id=754150 The department cannot sustain a duty demand for alleged clandestine manufacture and clearance by relying only on SION-based theoretical production estimates. Where the assessee used varied zinc raw materials and the record lacked corroborative evidence of suppressed production or removal, such as transport records, sale proceeds, raw material procurement data, electricity consumption or other independent material, the burden of proof remains unmet. An assumption-driven calculation is insufficient to establish clandestine activity, and the demand founded on estimated excess production was set aside. en-us Tue, 28 May 2024 00:00:00 +0530 Tue, 18 Jun 2024 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754150 The department cannot sustain a duty demand for alleged clandestine manufacture and clearance by relying only on SION-based theoretical production estimates. Where the assessee used varied zinc raw materials and the record lacked corroborative evidence of suppressed production or removal, such as transport records, sale proceeds, raw material procurement data, electricity consumption or other independent material, the burden of proof remains unmet. An assumption-driven calculation is insufficient to establish clandestine activity, and the demand founded on estimated excess production was set aside. Case-Laws Central Excise Tue, 28 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754150