https://www.taxtmi.com/caselaws?id=54365 Discrepancies between RG 1 register entries and private log books were held to create only suspicion of suppression, not proof of clandestine manufacture or removal. In the absence of corroborative evidence such as excess electricity consumption, excess raw material use, or identification of buyers for the alleged clearances, the department's case failed. The demand of duty under the Central Excise Act, 1944, along with confiscation and penalties under the Central Excise Rules, 1944, could not be sustained and was set aside in favour of the assessee. en-us Tue, 21 Jun 2005 00:00:00 +0530 Tue, 19 Oct 2010 16:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54365 Discrepancies between RG 1 register entries and private log books were held to create only suspicion of suppression, not proof of clandestine manufacture or removal. In the absence of corroborative evidence such as excess electricity consumption, excess raw material use, or identification of buyers for the alleged clearances, the department's case failed. The demand of duty under the Central Excise Act, 1944, along with confiscation and penalties under the Central Excise Rules, 1944, could not be sustained and was set aside in favour of the assessee. Case-Laws Central Excise Tue, 21 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54365