https://www.taxtmi.com/caselaws?id=785808 Burden of proof for allegations of clandestine manufacture and removal requires corroborative material such as excess raw-material procurement, labour deployment, power consumption, bank transactions or inculpatory statements; absent such evidence, an allegation based on purported fictitious suppliers is unsustainable. The adjudicating authority's treatment of non-traceable suppliers as belonging to the appellant was not supported by proof of procurement, manufacturing capacity, or enquiry with identified job workers and bank beneficiaries; accordingly the impugned demand and penalties were set aside and the appeal allowed. en-us Thu, 15 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785808 Burden of proof for allegations of clandestine manufacture and removal requires corroborative material such as excess raw-material procurement, labour deployment, power consumption, bank transactions or inculpatory statements; absent such evidence, an allegation based on purported fictitious suppliers is unsustainable. The adjudicating authority's treatment of non-traceable suppliers as belonging to the appellant was not supported by proof of procurement, manufacturing capacity, or enquiry with identified job workers and bank beneficiaries; accordingly the impugned demand and penalties were set aside and the appeal allowed. Case-Laws Central Excise Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785808