https://www.taxtmi.com/caselaws?id=54607 Clandestine manufacture and removal must be proved by positive, reliable evidence and cannot rest on suspicion or conjecture. The record showed no proof that raw materials bought in the names of five units reached the factory or were used for unaccounted production, no seizure of excess finished goods or raw materials, no evidence of receipt of sale proceeds or payment for the alleged inputs, and stock records tallied with the registered accounts. The Department also failed to establish the respondent's alleged capacity for large-scale clandestine production. The duty demand was therefore not sustainable and was dropped. en-us Tue, 23 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 10:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54607 Clandestine manufacture and removal must be proved by positive, reliable evidence and cannot rest on suspicion or conjecture. The record showed no proof that raw materials bought in the names of five units reached the factory or were used for unaccounted production, no seizure of excess finished goods or raw materials, no evidence of receipt of sale proceeds or payment for the alleged inputs, and stock records tallied with the registered accounts. The Department also failed to establish the respondent's alleged capacity for large-scale clandestine production. The duty demand was therefore not sustainable and was dropped. Case-Laws Central Excise Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54607