https://www.taxtmi.com/caselaws?id=251217 The Allahabad HC ruled in favor of the assessee in a case involving alleged clandestine removal and illegal sale of portland cement. The Department had imposed penalties under section 11AC, which were deleted by the first appellate authority but restored by the Tribunal. The HC found that the Department failed to conduct proper investigation, relying instead on a "short cut method" without examining electricity consumption or other relevant factors. The statements of alleged buyers were based solely on memory without documentary evidence. The court noted no proof of extra electricity consumption, raw material purchases, or transportation payments that would support manufacturing of additional goods. The HC concluded no case was established for clandestine sale of portland cement. en-us Tue, 02 Sep 2014 00:00:00 +0530 Mon, 19 May 2025 17:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251217 The Allahabad HC ruled in favor of the assessee in a case involving alleged clandestine removal and illegal sale of portland cement. The Department had imposed penalties under section 11AC, which were deleted by the first appellate authority but restored by the Tribunal. The HC found that the Department failed to conduct proper investigation, relying instead on a "short cut method" without examining electricity consumption or other relevant factors. The statements of alleged buyers were based solely on memory without documentary evidence. The court noted no proof of extra electricity consumption, raw material purchases, or transportation payments that would support manufacturing of additional goods. The HC concluded no case was established for clandestine sale of portland cement. Case-Laws Central Excise Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251217