https://www.taxtmi.com/caselaws?id=283015 A challenge to deletion of duty demand and penalty for alleged clandestine removal failed because the Tribunal's findings were based on the absence of tangible evidence, not on or mere consumption calculations. The alleged demand rested on approximate mass-per-kilometre figures taken from ISI standards, which were only indicative and could not by themselves prove evasion. The court accepted that clandestine removal cannot be sustained solely on raw material consumption or machine-working calculations unless supported by concrete evidence. It found no error, illegality, or substantial question of law in the Tribunal's reasoning, so the Revenue's challenge did not succeed. en-us Tue, 07 Aug 2018 00:00:00 +0530 Tue, 03 Sep 2019 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=283015 A challenge to deletion of duty demand and penalty for alleged clandestine removal failed because the Tribunal's findings were based on the absence of tangible evidence, not on or mere consumption calculations. The alleged demand rested on approximate mass-per-kilometre figures taken from ISI standards, which were only indicative and could not by themselves prove evasion. The court accepted that clandestine removal cannot be sustained solely on raw material consumption or machine-working calculations unless supported by concrete evidence. It found no error, illegality, or substantial question of law in the Tribunal's reasoning, so the Revenue's challenge did not succeed. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=283015