https://www.taxtmi.com/caselaws?id=4505 Under the compounded levy scheme, duty liability was not tied to actual production or clearances, and the allegation of clandestine removal of fabrics without stentering required reliable supporting evidence. The charge failed because the record, including test results, did not substantiate the alleged removal without stentering. As the principal allegation of clandestine removal was not proved, the consequential demand of duty, confiscation, and penalties founded on that allegation could not be sustained and were set aside. en-us Tue, 11 Mar 2008 00:00:00 +0530 Fri, 11 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4505 Under the compounded levy scheme, duty liability was not tied to actual production or clearances, and the allegation of clandestine removal of fabrics without stentering required reliable supporting evidence. The charge failed because the record, including test results, did not substantiate the alleged removal without stentering. As the principal allegation of clandestine removal was not proved, the consequential demand of duty, confiscation, and penalties founded on that allegation could not be sustained and were set aside. Case-Laws Central Excise Tue, 11 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4505