https://www.taxtmi.com/caselaws?id=800360 Clandestine-manufacture and under-invoicing allegations require legally admissible evidence and independent corroboration. Electronic records must satisfy the certification and production safeguards under Section 36B, while private or third-party records require a verified link to the assessee. Electricity consumption or alleged theft cannot establish unaccounted production without plant-specific scientific norms and evidence connecting consumption to quantified manufacture and clearance. Alleged production must also be physically achievable within installed plant capacity. Statements cannot prove their contents unless the mandatory procedure under Section 9D is followed. Without these evidentiary foundations, excise liability, interest, and penalty lack a sustainable basis. en-us Mon, 05 Oct 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800360 Clandestine-manufacture and under-invoicing allegations require legally admissible evidence and independent corroboration. Electronic records must satisfy the certification and production safeguards under Section 36B, while private or third-party records require a verified link to the assessee. Electricity consumption or alleged theft cannot establish unaccounted production without plant-specific scientific norms and evidence connecting consumption to quantified manufacture and clearance. Alleged production must also be physically achievable within installed plant capacity. Statements cannot prove their contents unless the mandatory procedure under Section 9D is followed. Without these evidentiary foundations, excise liability, interest, and penalty lack a sustainable basis. Case-Laws Central Excise Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800360