https://www.taxtmi.com/caselaws?id=203356 Demand of duty, interest and penalties based on alleged clandestine removal could not be sustained where the material relied on was mainly statements and documents from Income-tax proceedings, and no independent corroboration established manufacture, actual removal, or quantity suppressed. For goods assessed on MRP basis under Section 4A of the Central Excise Act, the department could not re-determine retail sale price or derive duty for the period before 1-3-2008, because the prescribed statutory machinery for such re-determination was not then in force. The article states that the demand on both grounds was not legally sustainable and consequential relief followed. en-us Wed, 22 Dec 2010 00:00:00 +0530 Mon, 19 Jan 2026 14:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203356 Demand of duty, interest and penalties based on alleged clandestine removal could not be sustained where the material relied on was mainly statements and documents from Income-tax proceedings, and no independent corroboration established manufacture, actual removal, or quantity suppressed. For goods assessed on MRP basis under Section 4A of the Central Excise Act, the department could not re-determine retail sale price or derive duty for the period before 1-3-2008, because the prescribed statutory machinery for such re-determination was not then in force. The article states that the demand on both grounds was not legally sustainable and consequential relief followed. Case-Laws Central Excise Wed, 22 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203356