https://www.taxtmi.com/caselaws?id=193595 The Tribunal upheld the dropping of duty demand not proposed in the show cause notice, as it was not confirmed by the adjudicating authority. However, it deemed duty demands for clandestine removal of goods, supported by a confessional statement, as sustainable. The dropping of penalty amount was contested but upheld due to the Commissioner's failure to address evidence adequately. The Tribunal partly allowed the Revenue's appeal by setting aside dropped duty demands but dismissed the respondent's Cross-Objection. en-us Fri, 18 Sep 2015 00:00:00 +0530 Wed, 09 Aug 2017 09:44:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193595 The Tribunal upheld the dropping of duty demand not proposed in the show cause notice, as it was not confirmed by the adjudicating authority. However, it deemed duty demands for clandestine removal of goods, supported by a confessional statement, as sustainable. The dropping of penalty amount was contested but upheld due to the Commissioner's failure to address evidence adequately. The Tribunal partly allowed the Revenue's appeal by setting aside dropped duty demands but dismissed the respondent's Cross-Objection. Case-Laws Central Excise Fri, 18 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193595