https://www.taxtmi.com/caselaws?id=325290 A demand for clandestine removal failed where it rested on assumptions about alleged dummy and benami units, because the record, including income-tax findings, did not show cogent evidence of procurement or removal of capital assets. The duty demand also failed where capital goods were fabricated through labour contractors on job work basis, since the contractors supplied the actual manufacture and the assessee was not the manufacturer merely because the work was done at its site under its supervision. As both duty demands failed, the penalties also fell away and were set aside. en-us Mon, 27 Jul 2015 00:00:00 +0530 Wed, 16 Mar 2016 10:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325290 A demand for clandestine removal failed where it rested on assumptions about alleged dummy and benami units, because the record, including income-tax findings, did not show cogent evidence of procurement or removal of capital assets. The duty demand also failed where capital goods were fabricated through labour contractors on job work basis, since the contractors supplied the actual manufacture and the assessee was not the manufacturer merely because the work was done at its site under its supervision. As both duty demands failed, the penalties also fell away and were set aside. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325290