https://www.taxtmi.com/caselaws?id=1371 A demand for clandestine removal cannot be sustained on theoretical wastage calculations, retracted statements, or assumptions without affirmative evidence of actual diversion or sale. Here, the Department failed to identify any purchaser, prove clandestine clearance, or connect the seized cash with alleged unaccounted sales, so the Cenvat credit reversal and cash confiscation were set aside. Because the foundational demand failed and the assessee had disclosed wastage in regular returns, the consequential personal penalties and invocation of extended limitation also could not survive. en-us Thu, 30 Nov 2006 00:00:00 +0530 Mon, 14 Apr 2008 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1371 A demand for clandestine removal cannot be sustained on theoretical wastage calculations, retracted statements, or assumptions without affirmative evidence of actual diversion or sale. Here, the Department failed to identify any purchaser, prove clandestine clearance, or connect the seized cash with alleged unaccounted sales, so the Cenvat credit reversal and cash confiscation were set aside. Because the foundational demand failed and the assessee had disclosed wastage in regular returns, the consequential personal penalties and invocation of extended limitation also could not survive. Case-Laws Central Excise Thu, 30 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1371