https://www.taxtmi.com/caselaws?id=351939 Clandestine removal demand for pan masala could not be sustained on incidental or circumstantial material alone where the Revenue failed to produce basic evidence of actual manufacture and clearance. The Tribunal examined the sealed packing machine, the inspection report, alleged seal tampering, small quantities of goods and packing material, and retracted statements, and found these insufficient to prove clandestine manufacture or removal. The duty demand, confiscation and penalties were therefore held unsustainable. en-us Fri, 20 Oct 2017 00:00:00 +0530 Tue, 05 Dec 2017 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351939 Clandestine removal demand for pan masala could not be sustained on incidental or circumstantial material alone where the Revenue failed to produce basic evidence of actual manufacture and clearance. The Tribunal examined the sealed packing machine, the inspection report, alleged seal tampering, small quantities of goods and packing material, and retracted statements, and found these insufficient to prove clandestine manufacture or removal. The duty demand, confiscation and penalties were therefore held unsustainable. Case-Laws Central Excise Fri, 20 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351939