https://www.taxtmi.com/caselaws?id=784397 Central excise duty, interest and penalty could not be sustained where the demand was based only on an income-tax survey and statements alleging undisclosed income, without independent investigation linking that income to clandestine removal of excisable goods from the manufacturing unit. The record showed no separate inquiry by the Revenue to prove that the surveyed income arose from manufacture and clearance from the factory, so the burden of proving clandestine clearance was not discharged. The order dropping the proceedings was therefore upheld in favour of the assessee. en-us Tue, 09 Dec 2025 00:00:00 +0530 Mon, 05 Jan 2026 08:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784397 Central excise duty, interest and penalty could not be sustained where the demand was based only on an income-tax survey and statements alleging undisclosed income, without independent investigation linking that income to clandestine removal of excisable goods from the manufacturing unit. The record showed no separate inquiry by the Revenue to prove that the surveyed income arose from manufacture and clearance from the factory, so the burden of proving clandestine clearance was not discharged. The order dropping the proceedings was therefore upheld in favour of the assessee. Case-Laws Central Excise Tue, 09 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784397