https://www.taxtmi.com/caselaws?id=794437 Clandestine manufacture and clearance can be sustained only on positive, tangible and corroborative evidence of actual unaccounted production and removal. Private records, pen drive data and statements, without independent support such as excess raw material procurement, transport proof, sale proceeds, electricity use, labour records or other operational indicators, are insufficient to establish the charge. On that basis, a demand for duty, interest and penalties based on the same unproved foundation cannot be sustained, and the impugned order was set aside with consequential relief. en-us Fri, 03 Jul 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794437 Clandestine manufacture and clearance can be sustained only on positive, tangible and corroborative evidence of actual unaccounted production and removal. Private records, pen drive data and statements, without independent support such as excess raw material procurement, transport proof, sale proceeds, electricity use, labour records or other operational indicators, are insufficient to establish the charge. On that basis, a demand for duty, interest and penalties based on the same unproved foundation cannot be sustained, and the impugned order was set aside with consequential relief. Case-Laws Central Excise Fri, 03 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794437