https://www.taxtmi.com/caselaws?id=266793 Allegations of clandestine removal cannot be sustained on a single supplier-side entry without independent evidence linking the buyer to irregular activity, and the buyer's properly maintained records may defeat the demand. The text also states that adjudication cannot confirm a demand on wrongful availment of Cenvat credit when the show cause notice alleged only clandestine removal, because a demand based on a different footing is beyond the notice and procedurally unsustainable. On those grounds, the demand, interest, and penalty were set aside. en-us Fri, 21 Aug 2015 00:00:00 +0530 Sat, 24 Oct 2015 07:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266793 Allegations of clandestine removal cannot be sustained on a single supplier-side entry without independent evidence linking the buyer to irregular activity, and the buyer's properly maintained records may defeat the demand. The text also states that adjudication cannot confirm a demand on wrongful availment of Cenvat credit when the show cause notice alleged only clandestine removal, because a demand based on a different footing is beyond the notice and procedurally unsustainable. On those grounds, the demand, interest, and penalty were set aside. Case-Laws Central Excise Fri, 21 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266793