https://www.taxtmi.com/caselaws?id=393595 Demand of Central Excise duty based solely on third-party computer data was held unsustainable because there was no corroborative evidence from transporters or drivers, no proof of raw material receipt or manufacture, and the director denied the alleged clearances; the allegation of clandestine removal could not be upheld on uncorroborated records alone, so the demand was set aside. Penalty under Rule 26 was also held unsustainable against a private limited company on the facts, so the penalty was set aside and consequential relief followed. en-us Tue, 17 Mar 2020 00:00:00 +0530 Fri, 20 Mar 2020 11:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393595 Demand of Central Excise duty based solely on third-party computer data was held unsustainable because there was no corroborative evidence from transporters or drivers, no proof of raw material receipt or manufacture, and the director denied the alleged clearances; the allegation of clandestine removal could not be upheld on uncorroborated records alone, so the demand was set aside. Penalty under Rule 26 was also held unsustainable against a private limited company on the facts, so the penalty was set aside and consequential relief followed. Case-Laws Central Excise Tue, 17 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393595