https://www.taxtmi.com/caselaws?id=423591 A customs demand on imported raw materials was unsustainable where the show cause notice and adjudication proceeded on a different exemption notification than the one actually claimed, and the export obligation framework remained intact; the related interest and penalties also fell. The central excise demand on finished goods was likewise unsustainable because the allegation of clandestine removal and fictitious deemed exports was not supported by corroborative evidence, and suspicion could not replace proof; the interest and penalties were set aside. Penalties on co-noticees failed as they were purely consequential to the principal demands. The impugned order was annulled and the assessee's appeals were allowed. en-us Mon, 06 Jun 2022 00:00:00 +0530 Fri, 10 Jun 2022 08:25:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423591 A customs demand on imported raw materials was unsustainable where the show cause notice and adjudication proceeded on a different exemption notification than the one actually claimed, and the export obligation framework remained intact; the related interest and penalties also fell. The central excise demand on finished goods was likewise unsustainable because the allegation of clandestine removal and fictitious deemed exports was not supported by corroborative evidence, and suspicion could not replace proof; the interest and penalties were set aside. Penalties on co-noticees failed as they were purely consequential to the principal demands. The impugned order was annulled and the assessee's appeals were allowed. Case-Laws Customs Mon, 06 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423591