https://www.taxtmi.com/caselaws?id=445524 Penalty under Rule 209A of the Central Excise Rules, 1944 was found unsustainable because the department failed to prove clandestine manufacture and clearance of MS ingots with reliable evidence. The record showed only an allegation of unaccounted scrap procurement, without supporting proof of actual manufacture, removal to identifiable buyers, electricity consumption, transport documents, sale proceeds, or any effective enquiry linking the alleged scrap with unlawful clearances. The surrounding materials, including end-use certificates, also weakened the allegation. On that basis, the penalty was set aside. en-us Wed, 08 Nov 2023 00:00:00 +0530 Thu, 09 Nov 2023 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445524 Penalty under Rule 209A of the Central Excise Rules, 1944 was found unsustainable because the department failed to prove clandestine manufacture and clearance of MS ingots with reliable evidence. The record showed only an allegation of unaccounted scrap procurement, without supporting proof of actual manufacture, removal to identifiable buyers, electricity consumption, transport documents, sale proceeds, or any effective enquiry linking the alleged scrap with unlawful clearances. The surrounding materials, including end-use certificates, also weakened the allegation. On that basis, the penalty was set aside. Case-Laws Central Excise Wed, 08 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445524