https://www.taxtmi.com/caselaws?id=415114 In de novo proceedings on alleged clandestine clearance of CTD bars through M.M. Steels, the demand had to remain within the scope of remand and be supported by acceptable evidence of actual removal. Reworking the demand on EXIM Policy input-output norms, when those norms were not part of the show-cause notice and the goods were neither imported nor exported, was treated as beyond remand and insufficient to prove clandestine clearances; the disputed duty demand was set aside. The equal penalty linked to the duty already sustained in the earlier round was maintained, while the penalty on M.M. Steels could not survive once the related demand failed. en-us Thu, 25 Nov 2021 00:00:00 +0530 Sat, 27 Nov 2021 08:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415114 In de novo proceedings on alleged clandestine clearance of CTD bars through M.M. Steels, the demand had to remain within the scope of remand and be supported by acceptable evidence of actual removal. Reworking the demand on EXIM Policy input-output norms, when those norms were not part of the show-cause notice and the goods were neither imported nor exported, was treated as beyond remand and insufficient to prove clandestine clearances; the disputed duty demand was set aside. The equal penalty linked to the duty already sustained in the earlier round was maintained, while the penalty on M.M. Steels could not survive once the related demand failed. Case-Laws Central Excise Thu, 25 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415114