https://www.taxtmi.com/caselaws?id=762694 Clandestine manufacture and removal demands cannot be sustained on suspicion, conjecture, or uncorroborated retracted statements; the Revenue must produce tangible, reliable evidence showing unaccounted production, removal, and receipt of sale proceeds. In this matter, the alleged raw material shortage was not proved by dependable physical weighment, eye-estimation alone was inadequate, and the private documents and statements relied upon were not sufficiently linked to the assessee. The absence of corroboration from buyers, transport evidence, excess power consumption, or other objective indicators meant the Tribunal's finding was not perverse and no appellate interference was warranted. en-us Thu, 05 Dec 2024 00:00:00 +0530 Thu, 05 Dec 2024 18:18:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762694 Clandestine manufacture and removal demands cannot be sustained on suspicion, conjecture, or uncorroborated retracted statements; the Revenue must produce tangible, reliable evidence showing unaccounted production, removal, and receipt of sale proceeds. In this matter, the alleged raw material shortage was not proved by dependable physical weighment, eye-estimation alone was inadequate, and the private documents and statements relied upon were not sufficiently linked to the assessee. The absence of corroboration from buyers, transport evidence, excess power consumption, or other objective indicators meant the Tribunal's finding was not perverse and no appellate interference was warranted. Case-Laws Central Excise Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762694