https://www.taxtmi.com/caselaws?id=51081 Clandestine manufacture and removal cannot be sustained on disowned or unproved records, such as an empty bag register or notebook entries, without independent corroboration. Electricity consumption figures alone are insufficient unless supported by evidence of excess raw material, finished goods, stock variation, buyer statements, or other reliable material. On that basis, the larger demand failed and was upheld only to the limited extent supported by notebook entries for a four-day period. Penalty under Section 11AC could not apply for a period before its introduction, and penalties under Rule 173Q and Rule 209A were also set aside for want of facts establishing company liability or individual culpability. en-us Wed, 13 Jun 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51081 Clandestine manufacture and removal cannot be sustained on disowned or unproved records, such as an empty bag register or notebook entries, without independent corroboration. Electricity consumption figures alone are insufficient unless supported by evidence of excess raw material, finished goods, stock variation, buyer statements, or other reliable material. On that basis, the larger demand failed and was upheld only to the limited extent supported by notebook entries for a four-day period. Penalty under Section 11AC could not apply for a period before its introduction, and penalties under Rule 173Q and Rule 209A were also set aside for want of facts establishing company liability or individual culpability. Case-Laws Central Excise Wed, 13 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51081