https://www.taxtmi.com/caselaws?id=366643 Clandestine removal allegations require independent, tangible, and corroborative evidence; here, the department relied mainly on third-party seizures, statements, and private records, while the factory stock was reconciled and no unaccounted goods, transporter confession, or employee admission was found. Because the seized goods were correlated with invoices in several instances and the relied-upon statements were retracted, unsupported, or uncorroborated, confiscation and the duty demand were not sustainable. As the foundational allegation failed, the penalties on the assessee, its director, and other persons also fell away for want of proved involvement or knowledge, and the duty, confiscation, and penalties were set aside. en-us Thu, 06 Sep 2018 00:00:00 +0530 Wed, 10 Oct 2018 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366643 Clandestine removal allegations require independent, tangible, and corroborative evidence; here, the department relied mainly on third-party seizures, statements, and private records, while the factory stock was reconciled and no unaccounted goods, transporter confession, or employee admission was found. Because the seized goods were correlated with invoices in several instances and the relied-upon statements were retracted, unsupported, or uncorroborated, confiscation and the duty demand were not sustainable. As the foundational allegation failed, the penalties on the assessee, its director, and other persons also fell away for want of proved involvement or knowledge, and the duty, confiscation, and penalties were set aside. Case-Laws Central Excise Thu, 06 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366643