https://www.taxtmi.com/caselaws?id=46048 Circumstantial evidence based mainly on discrepancies in purchases and supplies of yarn was found insufficient to establish clandestine manufacture and removal of goods under the Central Excise Act. The Tribunal's view was upheld because no material was produced to displace its finding that the evidence did not prove actual manufacture, and the vague reference to a worsted system in the factory was unsupported by particulars of manufacturing facilities, raw material, packing, or despatches. In the absence of positive evidence showing the capacity for manufacture, no infirmity was found in the Tribunal's conclusion and no question of law arose for reference. en-us Tue, 18 Sep 2001 00:00:00 +0530 Thu, 15 Jul 2010 14:28:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46048 Circumstantial evidence based mainly on discrepancies in purchases and supplies of yarn was found insufficient to establish clandestine manufacture and removal of goods under the Central Excise Act. The Tribunal's view was upheld because no material was produced to displace its finding that the evidence did not prove actual manufacture, and the vague reference to a worsted system in the factory was unsupported by particulars of manufacturing facilities, raw material, packing, or despatches. In the absence of positive evidence showing the capacity for manufacture, no infirmity was found in the Tribunal's conclusion and no question of law arose for reference. Case-Laws Central Excise Tue, 18 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46048