https://www.taxtmi.com/caselaws?id=50682 Clandestine removal cannot be sustained on an incomplete factual foundation where duty demand, confiscation and penalties rest mainly on statements and an estimate drawn from consumption of a single raw material. The Tribunal noted that defence evidence on alternative raw materials, different formulations, research certificates and invoice explanations had not been properly examined, and that the adjudicating authority failed to deal with these material objections. The impugned order was set aside and the matter remanded for de novo adjudication, with liberty to the assessee to place further material. en-us Thu, 10 May 2001 00:00:00 +0530 Wed, 25 Aug 2010 13:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50682 Clandestine removal cannot be sustained on an incomplete factual foundation where duty demand, confiscation and penalties rest mainly on statements and an estimate drawn from consumption of a single raw material. The Tribunal noted that defence evidence on alternative raw materials, different formulations, research certificates and invoice explanations had not been properly examined, and that the adjudicating authority failed to deal with these material objections. The impugned order was set aside and the matter remanded for de novo adjudication, with liberty to the assessee to place further material. Case-Laws Central Excise Thu, 10 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50682