https://www.taxtmi.com/caselaws?id=91279 Where the duty demand against the principal noticee was adjusted through available Modvat credit and no penalty was imposed on that noticee, the basis for alleging abetment against the appellant ceased to survive. On that footing, confiscation of goods in the appellant's possession, premised on alleged clandestine clearance without duty payment, was also unsustainable. The derivative penalty and confiscation were therefore set aside because they depended on a demand and culpability against the principal noticee that had not been maintained. en-us Tue, 13 Oct 1998 00:00:00 +0530 Mon, 17 Oct 2011 10:31:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91279 Where the duty demand against the principal noticee was adjusted through available Modvat credit and no penalty was imposed on that noticee, the basis for alleging abetment against the appellant ceased to survive. On that footing, confiscation of goods in the appellant's possession, premised on alleged clandestine clearance without duty payment, was also unsustainable. The derivative penalty and confiscation were therefore set aside because they depended on a demand and culpability against the principal noticee that had not been maintained. Case-Laws Customs Tue, 13 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91279