https://www.taxtmi.com/caselaws?id=52554 In clandestine removal disputes, adjudication must assess each statement and supporting circumstance relied upon in the notice, and a demand cannot rest on a general reference to evidence without dealing with the assessee's reply and the material in detail; on that basis, the duty-demand aspect was remanded for fresh decision. The text also states that where the levy concerns additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, confiscation of fabrics and imposition of penalty are not permissible; those consequences were therefore rejected. The controversy survived only on the duty-demand issue, while the confiscation and penalty components failed. en-us Mon, 01 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 14:59:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52554 In clandestine removal disputes, adjudication must assess each statement and supporting circumstance relied upon in the notice, and a demand cannot rest on a general reference to evidence without dealing with the assessee's reply and the material in detail; on that basis, the duty-demand aspect was remanded for fresh decision. The text also states that where the levy concerns additional excise duty under the Additional Duties of Excise (Goods of Special Importance) Act, 1957, confiscation of fabrics and imposition of penalty are not permissible; those consequences were therefore rejected. The controversy survived only on the duty-demand issue, while the confiscation and penalty components failed. Case-Laws Central Excise Mon, 01 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52554