https://www.taxtmi.com/caselaws?id=799086 Clandestine manufacture and clearance of Pan Masala and scented chewing tobacco require cogent, positive and corroborative evidence covering raw-material procurement, production, input consumption, transport, buyers, consideration and financial flow-back. An unverified third-party transport record of unproved authorship and reliability cannot establish receipt or consumption of laminates without supporting transport records or witness verification. Arbitrary conversion of box entries into laminate weight and presumptions based on alleged paired sales cannot prove manufacture or removal of chewing tobacco. Successive presumptions and estimated calculations cannot replace proof of each taxable event; consequently, the excise-duty and NCCD demand was unsustainable. en-us Tue, 15 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799086 Clandestine manufacture and clearance of Pan Masala and scented chewing tobacco require cogent, positive and corroborative evidence covering raw-material procurement, production, input consumption, transport, buyers, consideration and financial flow-back. An unverified third-party transport record of unproved authorship and reliability cannot establish receipt or consumption of laminates without supporting transport records or witness verification. Arbitrary conversion of box entries into laminate weight and presumptions based on alleged paired sales cannot prove manufacture or removal of chewing tobacco. Successive presumptions and estimated calculations cannot replace proof of each taxable event; consequently, the excise-duty and NCCD demand was unsustainable. Case-Laws Central Excise Tue, 15 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799086