https://www.taxtmi.com/caselaws?id=792171 Central excise duty demand could not be sustained where the assessee had produced uncontroverted particulars of actual production, clearances and duty payment for the disputed period. The adjudicating authority recorded no finding that the figures were false or unreliable, and the department could verify the relevant position from its own statutory records and challans. Mere non-production of RT-12 returns or the RG-1 register by the assessee was therefore insufficient to deny determination of duty on the basis of actual production and clearances, and the demand was set aside. en-us Fri, 22 May 2026 00:00:00 +0530 Mon, 25 May 2026 08:14:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792171 Central excise duty demand could not be sustained where the assessee had produced uncontroverted particulars of actual production, clearances and duty payment for the disputed period. The adjudicating authority recorded no finding that the figures were false or unreliable, and the department could verify the relevant position from its own statutory records and challans. Mere non-production of RT-12 returns or the RG-1 register by the assessee was therefore insufficient to deny determination of duty on the basis of actual production and clearances, and the demand was set aside. Case-Laws Central Excise Fri, 22 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792171