https://www.taxtmi.com/caselaws?id=368050 Clandestine manufacture and clearance allegations must rest on a coherent, sufficiently proved factual foundation; where the investigation does not clearly establish the actual unit of manufacture or the alleged dummy concern, the resulting duty demand and related penalties cannot be sustained in full. Wrong availment of MODVAT credit may still be upheld where records and statements show clandestine removals or unsupported credit claims, but personal penalties require clear proof of each individual's culpable role or benefit. On that basis, the commentary records partial sustenance of duty and corporate penalties, with relief granted by setting aside some individual penalties and reducing another. en-us Wed, 26 Sep 2018 00:00:00 +0530 Mon, 15 Oct 2018 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368050 Clandestine manufacture and clearance allegations must rest on a coherent, sufficiently proved factual foundation; where the investigation does not clearly establish the actual unit of manufacture or the alleged dummy concern, the resulting duty demand and related penalties cannot be sustained in full. Wrong availment of MODVAT credit may still be upheld where records and statements show clandestine removals or unsupported credit claims, but personal penalties require clear proof of each individual's culpable role or benefit. On that basis, the commentary records partial sustenance of duty and corporate penalties, with relief granted by setting aside some individual penalties and reducing another. Case-Laws Central Excise Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368050