https://www.taxtmi.com/caselaws?id=250036 A charge of clandestine removal cannot be sustained merely on shortage worksheets or recovered records where surrounding material shows invoiced clearances and a pending compounded levy application during the relevant period; on that basis, the demand founded on shortages and folding records was set aside. An unretracted buyer statement that goods were received without duty-paying documents could independently support a limited duty demand, and interest followed as a statutory consequence with an equivalent penalty on the main appellant. Penalties on individual appellants were reduced to token penalties. en-us Fri, 18 Jul 2014 00:00:00 +0530 Mon, 15 Jun 2015 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250036 A charge of clandestine removal cannot be sustained merely on shortage worksheets or recovered records where surrounding material shows invoiced clearances and a pending compounded levy application during the relevant period; on that basis, the demand founded on shortages and folding records was set aside. An unretracted buyer statement that goods were received without duty-paying documents could independently support a limited duty demand, and interest followed as a statutory consequence with an equivalent penalty on the main appellant. Penalties on individual appellants were reduced to token penalties. Case-Laws Central Excise Fri, 18 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250036