https://www.taxtmi.com/caselaws?id=353363 Alleged destruction of rejected biscuits was not treated as clandestine removal where the assessee had given prior intimation to Revenue, the goods were destroyed after about two weeks in the presence of the buyer's representative, and the record showed no material of secret removal or attempted diversion. The Tribunal held that a show cause notice resting on presumption could not sustain duty demand or penalty. On these facts, the allegation of clandestine removal failed and the demand and penalty were unsustainable in favour of the assessee. en-us Wed, 15 Nov 2017 00:00:00 +0530 Wed, 03 Jan 2018 07:54:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353363 Alleged destruction of rejected biscuits was not treated as clandestine removal where the assessee had given prior intimation to Revenue, the goods were destroyed after about two weeks in the presence of the buyer's representative, and the record showed no material of secret removal or attempted diversion. The Tribunal held that a show cause notice resting on presumption could not sustain duty demand or penalty. On these facts, the allegation of clandestine removal failed and the demand and penalty were unsustainable in favour of the assessee. Case-Laws Central Excise Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353363