https://www.taxtmi.com/caselaws?id=333851 Duty demand for alleged clandestine removal cannot rest merely on commercial invoices, transporter details, follow-up reports or chart entries unless actual removal is corroborated by reliable evidence. Where seized lorry receipts are absent, transporters and consignees do not support the allegation, and cross-examination of third-party witnesses is denied, the evidentiary basis for the demand is materially weakened. In such circumstances, deductions for exempted goods, traded goods, repeated entries and unsupported entries may be accepted, leaving only any residual duty liability supported by the record. A partner's penalty linked to the same alleged evasion may also fail where the principal demand and penalty are substantially reduced and the underlying basis is not independently sustained. en-us Fri, 07 Oct 2016 00:00:00 +0530 Wed, 26 Oct 2016 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333851 Duty demand for alleged clandestine removal cannot rest merely on commercial invoices, transporter details, follow-up reports or chart entries unless actual removal is corroborated by reliable evidence. Where seized lorry receipts are absent, transporters and consignees do not support the allegation, and cross-examination of third-party witnesses is denied, the evidentiary basis for the demand is materially weakened. In such circumstances, deductions for exempted goods, traded goods, repeated entries and unsupported entries may be accepted, leaving only any residual duty liability supported by the record. A partner's penalty linked to the same alleged evasion may also fail where the principal demand and penalty are substantially reduced and the underlying basis is not independently sustained. Case-Laws Central Excise Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333851