https://www.taxtmi.com/caselaws?id=80302 Duty demand and penalty for alleged clandestine removal could not be sustained where the foundational fact of authentication of gate-pass particulars was neither specifically alleged in the show cause notice nor proved on record. The department relied on an assumed verification by an authorised signatory, but the assessee had denied the existence of the gate-pass book and any authentication, and the exact particulars noted by the audit party were not produced. The material on record was therefore insufficient to support the allegation, and the demand and penalty failed for want of clear pleading and proof of the basic evidentiary foundation. en-us Thu, 14 Dec 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80302 Duty demand and penalty for alleged clandestine removal could not be sustained where the foundational fact of authentication of gate-pass particulars was neither specifically alleged in the show cause notice nor proved on record. The department relied on an assumed verification by an authorised signatory, but the assessee had denied the existence of the gate-pass book and any authentication, and the exact particulars noted by the audit party were not produced. The material on record was therefore insufficient to support the allegation, and the demand and penalty failed for want of clear pleading and proof of the basic evidentiary foundation. Case-Laws Central Excise Thu, 14 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80302