https://www.taxtmi.com/caselaws?id=241037 Duty demand and penalties based only on transporter goods receipts and alleged links with dealers of another manufacturer were unsustainable where there was no direct evidence of receipt of billets, no proof of manufacture or clandestine clearance, and no identification of buyers. The evidentiary basis was held insufficient, and prior decisions on identical facts had rejected fastening liability on such material. The materials pointed instead to billets being traced to the identified manufacturer, with any duty liability to be determined against that manufacturer. The appeal was allowed with consequential relief. en-us Wed, 01 May 2013 00:00:00 +0530 Mon, 16 Dec 2013 16:09:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241037 Duty demand and penalties based only on transporter goods receipts and alleged links with dealers of another manufacturer were unsustainable where there was no direct evidence of receipt of billets, no proof of manufacture or clandestine clearance, and no identification of buyers. The evidentiary basis was held insufficient, and prior decisions on identical facts had rejected fastening liability on such material. The materials pointed instead to billets being traced to the identified manufacturer, with any duty liability to be determined against that manufacturer. The appeal was allowed with consequential relief. Case-Laws Central Excise Wed, 01 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241037