https://www.taxtmi.com/caselaws?id=198730 A demand for central excise duty and penalty based mainly on Form A entries and an allegation of clandestine manufacture and removal failed where the record did not verify that the figures reflected actual imports or consumption. The earlier adjudication had already indicated that further investigation was required, but the remand directions were not effectively followed. In the absence of corroborative evidence showing how the alleged excess quantity entered the factory, was used in manufacture, transported, and cleared clandestinely, the charge could not be sustained. The demand and penalty were therefore set aside in favour of the assessee. en-us Thu, 06 Oct 2016 00:00:00 +0530 Thu, 08 Feb 2018 07:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198730 A demand for central excise duty and penalty based mainly on Form A entries and an allegation of clandestine manufacture and removal failed where the record did not verify that the figures reflected actual imports or consumption. The earlier adjudication had already indicated that further investigation was required, but the remand directions were not effectively followed. In the absence of corroborative evidence showing how the alleged excess quantity entered the factory, was used in manufacture, transported, and cleared clandestinely, the charge could not be sustained. The demand and penalty were therefore set aside in favour of the assessee. Case-Laws Central Excise Thu, 06 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198730