https://www.taxtmi.com/caselaws?id=766129 Demands alleging clandestine manufacture and removal were found unsustainable where they rested on theoretical input-output ratios, unauthenticated printouts, diary entries, or eye estimation without tangible corroboration such as transport evidence, buyer statements, excess raw-material proof, or cash trail. Cenvat credit was not denied because receipt and use of the goods in manufacture was established and remained unrebutted. A shortage-based duty demand based only on estimated stock difference was set aside for lack of reliable verification. The consignment-agent issue was remanded for factual verification of duty already paid and cum-duty working. The extended limitation period and penalties were held inapplicable because the department already knew the facts and the substantive demands largely failed. en-us Tue, 11 Feb 2025 00:00:00 +0530 Wed, 19 Feb 2025 08:42:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766129 Demands alleging clandestine manufacture and removal were found unsustainable where they rested on theoretical input-output ratios, unauthenticated printouts, diary entries, or eye estimation without tangible corroboration such as transport evidence, buyer statements, excess raw-material proof, or cash trail. Cenvat credit was not denied because receipt and use of the goods in manufacture was established and remained unrebutted. A shortage-based duty demand based only on estimated stock difference was set aside for lack of reliable verification. The consignment-agent issue was remanded for factual verification of duty already paid and cum-duty working. The extended limitation period and penalties were held inapplicable because the department already knew the facts and the substantive demands largely failed. Case-Laws Central Excise Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766129