https://www.taxtmi.com/caselaws?id=754655 Clandestine removal of loose glass sheets requires positive, corroborative evidence of unaccounted manufacture and clearance. Recording loose sheets in an authenticated log book and entering them in RG-1 at clearance, without evidence of unaccounted removals, buyers, transport, unaccounted purchases or cash flow, does not support a duty demand. Production estimates derived from audited financial data, assumed raw-material consumption ratios and installed capacity are likewise insufficient without reliable technical, supplier, buyer, transporter or input evidence. The duty demand and penalties were set aside, with consequential relief, because theoretical computations and assumptions alone cannot establish clandestine removal. en-us Wed, 26 Jun 2024 00:00:00 +0530 Fri, 28 Jun 2024 08:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754655 Clandestine removal of loose glass sheets requires positive, corroborative evidence of unaccounted manufacture and clearance. Recording loose sheets in an authenticated log book and entering them in RG-1 at clearance, without evidence of unaccounted removals, buyers, transport, unaccounted purchases or cash flow, does not support a duty demand. Production estimates derived from audited financial data, assumed raw-material consumption ratios and installed capacity are likewise insufficient without reliable technical, supplier, buyer, transporter or input evidence. The duty demand and penalties were set aside, with consequential relief, because theoretical computations and assumptions alone cannot establish clandestine removal. Case-Laws Central Excise Wed, 26 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754655