https://www.taxtmi.com/caselaws?id=54385 Allegations of clandestine manufacture and removal failed because contemporaneous correspondence, installation verification and the installation certificate contradicted the claim that the unit lacked machinery or production , and the stock and production quantification was found to rest on uncorroborated assumptions rather than a verified manufacturing chain. Clearances from the EOU to the domestic tariff area were held to fall within the applicable charging and exemption framework under the notifications and Board circular, so the duty basis, and consequently interest and penalties, could not be sustained. The demands and penalties were set aside. en-us Wed, 18 May 2005 00:00:00 +0530 Mon, 13 May 2024 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54385 Allegations of clandestine manufacture and removal failed because contemporaneous correspondence, installation verification and the installation certificate contradicted the claim that the unit lacked machinery or production , and the stock and production quantification was found to rest on uncorroborated assumptions rather than a verified manufacturing chain. Clearances from the EOU to the domestic tariff area were held to fall within the applicable charging and exemption framework under the notifications and Board circular, so the duty basis, and consequently interest and penalties, could not be sustained. The demands and penalties were set aside. Case-Laws Central Excise Wed, 18 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54385