https://www.taxtmi.com/caselaws?id=471024 Clandestine manufacture and removal allegations based on discrepancies between excise returns, trial-balance figures and input-output calculations require tangible corroborative evidence. Documentary reconciliations, challans and Chartered Accountant certification explained differences in iron ore consumption, purchase values and closing-stock reporting, including use of rejected fines for land filling and combined accounting of iron ore and pellets. Where such explanations remain unverified or unrebutted, discrepancies alone do not establish unaccounted production or clearance. Evidence of excess inputs, electricity use, transport, buyers, removals, sale proceeds, cash transactions or private records is necessary to support the charge. en-us Fri, 18 Jul 2025 00:00:00 +0530 Tue, 18 Aug 2026 21:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471024 Clandestine manufacture and removal allegations based on discrepancies between excise returns, trial-balance figures and input-output calculations require tangible corroborative evidence. Documentary reconciliations, challans and Chartered Accountant certification explained differences in iron ore consumption, purchase values and closing-stock reporting, including use of rejected fines for land filling and combined accounting of iron ore and pellets. Where such explanations remain unverified or unrebutted, discrepancies alone do not establish unaccounted production or clearance. Evidence of excess inputs, electricity use, transport, buyers, removals, sale proceeds, cash transactions or private records is necessary to support the charge. Case-Laws Central Excise Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471024