https://www.taxtmi.com/caselaws?id=378485 A demand for duty based on alleged clandestine diversion of yarn instead of job-work manufacture was held unsustainable because the record supported actual job work. The assessee had filed job-work intimations, sent yarn under challans, obtained acknowledgements from job workers, and paid job charges with TDS deduction. Revenue relied on statements of some job workers, transporters and third parties, but there was no clinching evidence of sale or transportation of yarn as such, no identified buyer, and no proof of flow-back of job-work payments. In the absence of corroborative evidence, clandestine removal was not established and the duty demand and penalties failed. en-us Thu, 11 Apr 2019 00:00:00 +0530 Wed, 17 Apr 2019 14:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378485 A demand for duty based on alleged clandestine diversion of yarn instead of job-work manufacture was held unsustainable because the record supported actual job work. The assessee had filed job-work intimations, sent yarn under challans, obtained acknowledgements from job workers, and paid job charges with TDS deduction. Revenue relied on statements of some job workers, transporters and third parties, but there was no clinching evidence of sale or transportation of yarn as such, no identified buyer, and no proof of flow-back of job-work payments. In the absence of corroborative evidence, clandestine removal was not established and the duty demand and penalties failed. Case-Laws Central Excise Thu, 11 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378485