https://www.taxtmi.com/caselaws?id=176968 A charge of clandestine removal cannot be sustained solely on estimated consumption derived from approximate technical norms where those standards allow variation and there is no tangible evidence of unaccounted clearance. On that basis, the demand for Modvat credit, interest and equal penalty was set aside. Where the substantive demand fails, a connected penalty on the Managing Director also cannot survive, and in any event personal penalty requires evidence of conscious dealing with excisable goods liable for confiscation; none was shown. The disputed demand and personal penalty were therefore vacated, while the uncontested confiscation and duty portions remained undisturbed. en-us Tue, 23 Dec 2014 00:00:00 +0530 Fri, 01 Jan 2016 10:51:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176968 A charge of clandestine removal cannot be sustained solely on estimated consumption derived from approximate technical norms where those standards allow variation and there is no tangible evidence of unaccounted clearance. On that basis, the demand for Modvat credit, interest and equal penalty was set aside. Where the substantive demand fails, a connected penalty on the Managing Director also cannot survive, and in any event personal penalty requires evidence of conscious dealing with excisable goods liable for confiscation; none was shown. The disputed demand and personal penalty were therefore vacated, while the uncontested confiscation and duty portions remained undisturbed. Case-Laws Central Excise Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176968