https://www.taxtmi.com/caselaws?id=114908 Clandestine clearance allegations relating to IC engines were found unsubstantiated, and the show cause notice did not raise any duty demand for the alleged clearances. On that basis, confiscation and penalty could not be sustained. The assessee's reversal of Modvat credit further supported the view that no surviving demand remained. A Board circular treating IC engines as an integral part of PD pump sets also reinforced the conclusion that the clearances were not independently dutiable. The order dropping the proceedings was upheld and the Revenue's appeal was dismissed. en-us Mon, 20 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 11:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114908 Clandestine clearance allegations relating to IC engines were found unsubstantiated, and the show cause notice did not raise any duty demand for the alleged clearances. On that basis, confiscation and penalty could not be sustained. The assessee's reversal of Modvat credit further supported the view that no surviving demand remained. A Board circular treating IC engines as an integral part of PD pump sets also reinforced the conclusion that the clearances were not independently dutiable. The order dropping the proceedings was upheld and the Revenue's appeal was dismissed. Case-Laws Central Excise Mon, 20 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114908