https://www.taxtmi.com/caselaws?id=345048 Clandestine removal may be established through a consistent chain of seized notebooks, chits, transport memos, registers, statements, and surrounding circumstances, and such evidence can sustain duty demand where dummy entities and job-work arrangements are used to move goods without duty payment. However, the demand must be correctly quantified by excluding duplication in overlapping clearances. The article also notes that penalty requires proof of the requisite legal ingredients against each noticee; where knowledge or direct participation is not shown, penalties are not sustainable. The result is sustained demand in principle, re-quantification where duplication exists, and deletion of penalties for the parties not proved liable. en-us Thu, 15 Jun 2017 00:00:00 +0530 Thu, 06 Jul 2017 08:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345048 Clandestine removal may be established through a consistent chain of seized notebooks, chits, transport memos, registers, statements, and surrounding circumstances, and such evidence can sustain duty demand where dummy entities and job-work arrangements are used to move goods without duty payment. However, the demand must be correctly quantified by excluding duplication in overlapping clearances. The article also notes that penalty requires proof of the requisite legal ingredients against each noticee; where knowledge or direct participation is not shown, penalties are not sustainable. The result is sustained demand in principle, re-quantification where duplication exists, and deletion of penalties for the parties not proved liable. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345048