https://www.taxtmi.com/caselaws?id=761140 The Patna HC dismissed the appellant's appeal challenging excise duty assessment, interest, and penalty imposition. The court found sufficient evidence of clandestine manufacture through three grounds: excess stock discovered during verification, excess raw materials found in trucks at premises exceeding invoice quantities, and production records recovered from registers and loose sheets. The court distinguished the case from Brims Products, noting multiple corroborating evidence sources rather than isolated documents. The HC upheld the adjudicating authority and Tribunal's findings, ruling that adequate evidence supported allegations of production exceeding duty-paid clearances, answering questions of law in favor of Revenue. en-us Mon, 28 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761140 The Patna HC dismissed the appellant's appeal challenging excise duty assessment, interest, and penalty imposition. The court found sufficient evidence of clandestine manufacture through three grounds: excess stock discovered during verification, excess raw materials found in trucks at premises exceeding invoice quantities, and production records recovered from registers and loose sheets. The court distinguished the case from Brims Products, noting multiple corroborating evidence sources rather than isolated documents. The HC upheld the adjudicating authority and Tribunal's findings, ruling that adequate evidence supported allegations of production exceeding duty-paid clearances, answering questions of law in favor of Revenue. Case-Laws Central Excise Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761140