https://www.taxtmi.com/caselaws?id=190358 Allegations of clandestine removal, undervaluation and wrong classification failed because the evidence did not conclusively establish that the goods were precipitated calcium carbonate, and the check-post data, buyer records, ledgers and blank GRs lacked independent corroboration. The duty demands were therefore set aside. Denial of small scale industry exemption also failed, as the record showed operation under the exemption regime, no fresh material justified turnover aggregation, and no input credit had been availed. Once the substantive demands failed, confiscation could not stand, and the redemption fine and penalties were also set aside. en-us Wed, 16 Dec 2015 00:00:00 +0530 Mon, 13 Feb 2017 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190358 Allegations of clandestine removal, undervaluation and wrong classification failed because the evidence did not conclusively establish that the goods were precipitated calcium carbonate, and the check-post data, buyer records, ledgers and blank GRs lacked independent corroboration. The duty demands were therefore set aside. Denial of small scale industry exemption also failed, as the record showed operation under the exemption regime, no fresh material justified turnover aggregation, and no input credit had been availed. Once the substantive demands failed, confiscation could not stand, and the redemption fine and penalties were also set aside. Case-Laws Central Excise Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190358