https://www.taxtmi.com/caselaws?id=190342 Allegations of clandestine removal require direct and positive evidence; corroborative or circumstantial material based only on statements of distributors' representatives was found insufficient to sustain the duty demand. The Tribunal's view that the record rested on surmises and conjectures was accepted, and no illegality or perversity was found in deleting the demand. Once the principal liability failed, the consequential penalties on the partner and others could not survive. The Revenue's challenge therefore failed, and the deletion of duty-related liabilities and penalties was left undisturbed. en-us Fri, 13 Jan 2012 00:00:00 +0530 Mon, 13 Feb 2017 11:18:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190342 Allegations of clandestine removal require direct and positive evidence; corroborative or circumstantial material based only on statements of distributors' representatives was found insufficient to sustain the duty demand. The Tribunal's view that the record rested on surmises and conjectures was accepted, and no illegality or perversity was found in deleting the demand. Once the principal liability failed, the consequential penalties on the partner and others could not survive. The Revenue's challenge therefore failed, and the deletion of duty-related liabilities and penalties was left undisturbed. Case-Laws Central Excise Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190342