https://www.taxtmi.com/caselaws?id=52028 Clandestine manufacture and removal cannot be inferred merely from shortage of some inputs unless the evidence directly links that shortage to unaccounted production and clearance; on that basis, the duty demand was unsustainable. Estimated suppression of production also failed because the assessee's explanation of moisture loss and dust loss during supari processing was not rebutted with contrary evidence, so the production estimate could not be accepted. The duty demands and consequential penalties were therefore not sustainable on the record, and the appeals were allowed. en-us Mon, 08 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 11:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52028 Clandestine manufacture and removal cannot be inferred merely from shortage of some inputs unless the evidence directly links that shortage to unaccounted production and clearance; on that basis, the duty demand was unsustainable. Estimated suppression of production also failed because the assessee's explanation of moisture loss and dust loss during supari processing was not rebutted with contrary evidence, so the production estimate could not be accepted. The duty demands and consequential penalties were therefore not sustainable on the record, and the appeals were allowed. Case-Laws Central Excise Mon, 08 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52028