https://www.taxtmi.com/caselaws?id=187995 An appellate finding that clandestine removal was not proved had already attained finality because the department did not challenge the Commissioner (Appeals)' detailed order on the same transaction. On that basis, a later order could not take a contrary view on the same facts and sustain duty demand and penalties against the assessee and connected parties. The confirmation of duty and penalties was therefore unsustainable, and the demand and penalties were set aside with consequential relief. en-us Tue, 17 Nov 2009 00:00:00 +0530 Tue, 15 Nov 2016 11:08:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187995 An appellate finding that clandestine removal was not proved had already attained finality because the department did not challenge the Commissioner (Appeals)' detailed order on the same transaction. On that basis, a later order could not take a contrary view on the same facts and sustain duty demand and penalties against the assessee and connected parties. The confirmation of duty and penalties was therefore unsustainable, and the demand and penalties were set aside with consequential relief. Case-Laws Central Excise Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187995