https://www.taxtmi.com/caselaws?id=361481 Central excise duty, interest and penalties were held unsustainable because the revenue failed to prove that the duty-paid goods were different from the goods on which the demand was based. The allegation of clandestine clearance relied on third-party material and seizure proceedings away from the factory, but the record did not establish that the goods cleared on duty payment during the relevant period were not the very goods later made subject to the notice. Since the goods had been cleared from the factory gate after duty payment, the manufacturer had no control over their subsequent movement, and the factual foundation for the demand was not established. The impugned order was set aside. en-us Thu, 08 Mar 2018 00:00:00 +0530 Fri, 08 Jun 2018 07:09:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361481 Central excise duty, interest and penalties were held unsustainable because the revenue failed to prove that the duty-paid goods were different from the goods on which the demand was based. The allegation of clandestine clearance relied on third-party material and seizure proceedings away from the factory, but the record did not establish that the goods cleared on duty payment during the relevant period were not the very goods later made subject to the notice. Since the goods had been cleared from the factory gate after duty payment, the manufacturer had no control over their subsequent movement, and the factual foundation for the demand was not established. The impugned order was set aside. Case-Laws Central Excise Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361481