https://www.taxtmi.com/caselaws?id=405517 Clandestine removal of Acid Slurry was not proved because the Department relied on assumptions, statements and notional calculations rather than tangible, corroborative evidence linking raw material procurement, manufacture, removals and payment trail. The HC held that the burden of proving clandestine manufacture and removal was not discharged, so the duty demand against the firm was rightly set aside. As the foundation for the demand failed and no independent culpability by the partner was shown, the derivative penalty on the partner also could not stand. The penalty was therefore set aside. en-us Fri, 12 Mar 2021 00:00:00 +0530 Wed, 03 Aug 2022 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405517 Clandestine removal of Acid Slurry was not proved because the Department relied on assumptions, statements and notional calculations rather than tangible, corroborative evidence linking raw material procurement, manufacture, removals and payment trail. The HC held that the burden of proving clandestine manufacture and removal was not discharged, so the duty demand against the firm was rightly set aside. As the foundation for the demand failed and no independent culpability by the partner was shown, the derivative penalty on the partner also could not stand. The penalty was therefore set aside. Case-Laws Central Excise Fri, 12 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405517