https://www.taxtmi.com/caselaws?id=50296 Excise duty demands cannot rest on conjectural production estimates drawn solely from a raw-material-to-output ratio when the record does not show uniform or reliable evidence and ignores relevant production variables. A single qualified employee statement, supported only by limited dealer evidence, is also insufficient to fix product-mix or grade-wise output without objective corroboration such as testing or comparable material. Unexplained dealer receipts cannot independently sustain a duty demand unless undervaluation or unaccounted clearance is first proved by reliable evidence. The article states that such demands were unsustainable on the facts discussed. 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 cannot rest on conjectural production estimates drawn solely from a raw-material-to-output ratio when the record does not show uniform or reliable evidence and ignores relevant production variables. A single qualified employee statement, supported only by limited dealer evidence, is also insufficient to fix product-mix or grade-wise output without objective corroboration such as testing or comparable material. Unexplained dealer receipts cannot independently sustain a duty demand unless undervaluation or unaccounted clearance is first proved by reliable evidence. The article states that such demands were unsustainable on the facts discussed. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50296