https://www.taxtmi.com/caselaws?id=775068 Allegations of clandestine removal of scrap were found unsupported because the demand rested only on assumption and presumption, without documentary or other reliable evidence. The assessee had denied clandestine removal throughout, and the duty demand had already been paid before the show cause notice. In these circumstances, the Tribunal held that the demand was not fit to be pursued and that penalty could not be sustained on the same basis. The demand and penalty were accordingly set aside. en-us Fri, 18 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 18:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775068 Allegations of clandestine removal of scrap were found unsupported because the demand rested only on assumption and presumption, without documentary or other reliable evidence. The assessee had denied clandestine removal throughout, and the duty demand had already been paid before the show cause notice. In these circumstances, the Tribunal held that the demand was not fit to be pursued and that penalty could not be sustained on the same basis. The demand and penalty were accordingly set aside. Case-Laws Central Excise Fri, 18 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775068