https://www.taxtmi.com/caselaws?id=389223 Allegations of clandestine removal of sponge iron were examined in appeals arising from a common excise adjudication. The case turned on whether shortages and third-party entries, without corroboration on production, raw material use, dispatches, sale proceeds, or power consumption, could support duty demand, interest, and penalties. The Tribunal reiterated that clandestine removal must rest on tangible and corroborative evidence, not presumptions or mere shortages found during search, and found the record insufficient to sustain the remaining demand. It therefore set aside the confirmation of duty, interest, and penalties and allowed the appeals. en-us Wed, 04 Sep 2019 00:00:00 +0530 Wed, 04 Dec 2019 10:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389223 Allegations of clandestine removal of sponge iron were examined in appeals arising from a common excise adjudication. The case turned on whether shortages and third-party entries, without corroboration on production, raw material use, dispatches, sale proceeds, or power consumption, could support duty demand, interest, and penalties. The Tribunal reiterated that clandestine removal must rest on tangible and corroborative evidence, not presumptions or mere shortages found during search, and found the record insufficient to sustain the remaining demand. It therefore set aside the confirmation of duty, interest, and penalties and allowed the appeals. Case-Laws Central Excise Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389223