https://www.taxtmi.com/caselaws?id=50296 Excise duty demands based on estimated production require reliable evidence of actual suppression or unaccounted clearances; a theoretical raw-material-to-output ratio that ignores production variables cannot establish liability. Grade-wise production cannot be extrapolated from an isolated employee statement and limited dealer evidence without objective corroboration, such as product testing. Unexplained dealer receipts do not constitute additional consideration unless undervaluation or unaccounted clearances are first proved. The duty demands failed because the evidence did not establish suppressed production, undervaluation, or additional consideration. en-us Wed, 26 Jul 2000 00:00:00 +0530 Sat, 21 Aug 2010 09:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50296 Excise duty demands based on estimated production require reliable evidence of actual suppression or unaccounted clearances; a theoretical raw-material-to-output ratio that ignores production variables cannot establish liability. Grade-wise production cannot be extrapolated from an isolated employee statement and limited dealer evidence without objective corroboration, such as product testing. Unexplained dealer receipts do not constitute additional consideration unless undervaluation or unaccounted clearances are first proved. The duty demands failed because the evidence did not establish suppressed production, undervaluation, or additional consideration. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50296