https://www.taxtmi.com/caselaws?id=50182 The dominant issue was whether clandestine manufacture and clearance of excisable goods was proved so as to sustain duty demand and penalties. The Tribunal held that clandestine manufacture/surreptitious removal must be proved beyond doubt by the Revenue, and demand cannot rest on presumptions. Reliance solely on a transporter's records to quantify alleged clearances, without positive corroboration such as evidence of receipt of all essential raw materials or other independent proof of manufacture and removal, was insufficient; mere doubt cannot substitute legal evidence. Consequently, benefit of doubt was extended, the duty demand and penalties under the Central Excise Rules were set aside, and the appeal was allowed with consequential relief. en-us Thu, 21 Dec 2000 00:00:00 +0530 Mon, 05 Jan 2026 19:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50182 The dominant issue was whether clandestine manufacture and clearance of excisable goods was proved so as to sustain duty demand and penalties. The Tribunal held that clandestine manufacture/surreptitious removal must be proved beyond doubt by the Revenue, and demand cannot rest on presumptions. Reliance solely on a transporter's records to quantify alleged clearances, without positive corroboration such as evidence of receipt of all essential raw materials or other independent proof of manufacture and removal, was insufficient; mere doubt cannot substitute legal evidence. Consequently, benefit of doubt was extended, the duty demand and penalties under the Central Excise Rules were set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50182