https://www.taxtmi.com/caselaws?id=53644 Demand for duty, interest and penalties based on alleged clandestine manufacture and removal of cut tobacco was rejected because the rested only on private documents and theoretical computations. The record showed no corroborative evidence of actual manufacture or clearance, no excess electricity consumption, no identified buyers, no unaccounted stock at the factory, and no indication of collusion by the officers posted at the unit. On these facts, clandestine removal could not be inferred from assumptions or presumptions alone, and the demand and penalties were held unsustainable. en-us Mon, 27 Dec 2004 00:00:00 +0530 Tue, 21 May 2024 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53644 Demand for duty, interest and penalties based on alleged clandestine manufacture and removal of cut tobacco was rejected because the rested only on private documents and theoretical computations. The record showed no corroborative evidence of actual manufacture or clearance, no excess electricity consumption, no identified buyers, no unaccounted stock at the factory, and no indication of collusion by the officers posted at the unit. On these facts, clandestine removal could not be inferred from assumptions or presumptions alone, and the demand and penalties were held unsustainable. Case-Laws Central Excise Mon, 27 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53644