https://www.taxtmi.com/caselaws?id=360490 Clandestine removal of cigarettes must be supported by corroborative evidence such as extra raw material, electricity use, labour, transport, buyers, or other incriminating material; on the record, no such evidence was found, so the charge was not proved against the Revenue. Penalty under Rule 209A of the Central Excise Rules, 1944 requires physical possession of, or physical dealing with, excisable goods liable to confiscation, together with knowledge or reason to believe of that liability; the record did not establish such dealing by the company, directors, employees, or dealers, so the penalty was unsustainable. The impugned order was set aside in toto. en-us Thu, 17 May 2018 00:00:00 +0530 Fri, 18 May 2018 06:49:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360490 Clandestine removal of cigarettes must be supported by corroborative evidence such as extra raw material, electricity use, labour, transport, buyers, or other incriminating material; on the record, no such evidence was found, so the charge was not proved against the Revenue. Penalty under Rule 209A of the Central Excise Rules, 1944 requires physical possession of, or physical dealing with, excisable goods liable to confiscation, together with knowledge or reason to believe of that liability; the record did not establish such dealing by the company, directors, employees, or dealers, so the penalty was unsustainable. The impugned order was set aside in toto. Case-Laws Central Excise Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360490