https://www.taxtmi.com/caselaws?id=54271 A charge of clandestine manufacture and removal must be supported by cogent, concrete and tangible evidence. Where the Department relies mainly on electricity consumption patterns, rough private notes and presumptions, without proving excess raw material procurement, excess production, actual clandestine clearance or any reliable seized record, the allegation fails. Estimated power consumption and suspicion alone are insufficient to establish suppressed production or clandestine removal. On the facts recorded, the demand based on alleged clandestine removal was not sustained and the assessee succeeded on the issue. en-us Thu, 08 Sep 2005 00:00:00 +0530 Fri, 19 Apr 2024 11:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54271 A charge of clandestine manufacture and removal must be supported by cogent, concrete and tangible evidence. Where the Department relies mainly on electricity consumption patterns, rough private notes and presumptions, without proving excess raw material procurement, excess production, actual clandestine clearance or any reliable seized record, the allegation fails. Estimated power consumption and suspicion alone are insufficient to establish suppressed production or clandestine removal. On the facts recorded, the demand based on alleged clandestine removal was not sustained and the assessee succeeded on the issue. Case-Laws Central Excise Thu, 08 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54271