https://www.taxtmi.com/caselaws?id=400793 A duty demand for alleged clandestine removal could not be sustained on a rough register, estimated production, and uncorroborated assumptions where the register was not proved, the proprietor's statement was retracted, and no reliable evidence supported the alleged raw-material flow, sale proceeds, or electricity-consumption pattern. The estimated quantum was therefore found unreliable, and the demand was confined to the duty admitted by the assessee, subject to adjustment in accordance with law. As the clandestine removal allegation failed, the foundation for penalty under Section 11AC read with Rule 25 also disappeared, and the penalty was set aside. en-us Thu, 12 Nov 2020 00:00:00 +0530 Wed, 28 Jul 2021 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400793 A duty demand for alleged clandestine removal could not be sustained on a rough register, estimated production, and uncorroborated assumptions where the register was not proved, the proprietor's statement was retracted, and no reliable evidence supported the alleged raw-material flow, sale proceeds, or electricity-consumption pattern. The estimated quantum was therefore found unreliable, and the demand was confined to the duty admitted by the assessee, subject to adjustment in accordance with law. As the clandestine removal allegation failed, the foundation for penalty under Section 11AC read with Rule 25 also disappeared, and the penalty was set aside. Case-Laws Central Excise Thu, 12 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400793