https://www.taxtmi.com/caselaws?id=110238 Balance sheet entries, sales tax returns and surrounding circumstances may sustain a clandestine removal demand where the assessee fails to support an alternative explanation with reliable documents; the principal duty demand was therefore upheld, except for the sealing wax component. A unit found to have no independent machinery or technical personnel and to remain under effective control of the assessee may be treated as a dummy unit, and its clearances attributed to the assessee; Rohit Enterprises was so treated. As to sealing wax, the demand was remitted for reconsideration because the record required examination of the resale claim and nil-duty position. Penalties were modified accordingly, with the firm's penalty reduced and the penalties on the dummy unit and partner set aside. en-us Wed, 03 Dec 2003 00:00:00 +0530 Sat, 14 Apr 2012 12:53:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110238 Balance sheet entries, sales tax returns and surrounding circumstances may sustain a clandestine removal demand where the assessee fails to support an alternative explanation with reliable documents; the principal duty demand was therefore upheld, except for the sealing wax component. A unit found to have no independent machinery or technical personnel and to remain under effective control of the assessee may be treated as a dummy unit, and its clearances attributed to the assessee; Rohit Enterprises was so treated. As to sealing wax, the demand was remitted for reconsideration because the record required examination of the resale claim and nil-duty position. Penalties were modified accordingly, with the firm's penalty reduced and the penalties on the dummy unit and partner set aside. Case-Laws Central Excise Wed, 03 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110238