https://www.taxtmi.com/caselaws?id=43266 A finding of clandestine manufacture and removal of tread rubber cannot rest on suspicion or a narrow inference from sulphur shortfall alone where the authority has not considered the relevant factors for estimating normal production. Installed capacity, labour employed, power consumption and raw material utilisation are material considerations in determining production, and omission to assess them vitiates the conclusion. An inferential finding on suppressed production is open to challenge when material evidence is ignored or relevant factors are left out. The matter was therefore required to be remitted for fresh consideration after hearing the assessee. en-us Fri, 01 Nov 1991 00:00:00 +0530 Thu, 17 Jun 2010 10:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43266 A finding of clandestine manufacture and removal of tread rubber cannot rest on suspicion or a narrow inference from sulphur shortfall alone where the authority has not considered the relevant factors for estimating normal production. Installed capacity, labour employed, power consumption and raw material utilisation are material considerations in determining production, and omission to assess them vitiates the conclusion. An inferential finding on suppressed production is open to challenge when material evidence is ignored or relevant factors are left out. The matter was therefore required to be remitted for fresh consideration after hearing the assessee. Case-Laws Central Excise Fri, 01 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43266