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"The SCN does not indicate that they investigated into other raw materials; consumption of electricity; deployment of labour; payments for receipt of unaccounted raw material, if any; transportation; buyers of clandestinely removed goods and payment thereof etcetera. They appeared to be in a haste to erect a tall tower on sinking sand without laying any foundation; once the accounting mistakes in the catechu account are reconciled, the sand sinks and the tower collapses. In the facts of the case before us, there is neither any unexplained discrepancy in the receipt of catechu except the 2000 Kgs., which the applicant has already admitted, nor DGCEI has been able to produce any worthwhile evidence to support their allegation of illicit manufacture and removal of goods in the absence of which their allegations cannot be sustained."