https://www.taxtmi.com/caselaws?id=345280 The High Court remanded a case involving alleged clandestine removal of mild steel drums without duty payment back for fresh consideration, overturning the Commissioner's decision. The validity of the statement given under duress was questioned, leading to its rejection as evidence. The mismatch in drum quantities between documents was explained and deemed insufficient to prove clandestine removal. The duty demand was considered revenue-neutral and unsustainable, resulting in penalties being set aside due to lack of intent to evade duty. The Tribunal ruled in favor of the appellant, setting aside all demands and penalties. en-us Fri, 02 Jun 2017 00:00:00 +0530 Sat, 15 Jul 2017 18:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345280 The High Court remanded a case involving alleged clandestine removal of mild steel drums without duty payment back for fresh consideration, overturning the Commissioner's decision. The validity of the statement given under duress was questioned, leading to its rejection as evidence. The mismatch in drum quantities between documents was explained and deemed insufficient to prove clandestine removal. The duty demand was considered revenue-neutral and unsustainable, resulting in penalties being set aside due to lack of intent to evade duty. The Tribunal ruled in favor of the appellant, setting aside all demands and penalties. Case-Laws Central Excise Fri, 02 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345280