Corrected re-warehousing certificate defeats demand based on an erroneous date and displaces the adverse order.

A demand based solely on an incorrect re-warehousing date could not be sustained once a corrected re-warehousing certificate, duly attested by the Bond Officer, showed that the goods had been re-warehoused on the proper date. The earlier date recorded by the officer was found to be erroneous, and that corrected documentary evidence displaced the foundation of the demand and the appellate order. Accordingly, the demand was held unsustainable and the adverse order was set aside in favour of the assessee.

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Issues: Whether the demand based on an incorrect re-warehousing date could be sustained when a corrected re-warehousing certificate attested by the Bond Officer was produced.

Analysis: The corrected re-warehousing certificate showed that the goods had been re-warehoused on the proper date and that the earlier date recorded by the Bond Officer was erroneous. Once this corrected and attested certificate was taken into account, the foundation of the demand and the appellate order no longer survived.

Conclusion: The demand was not sustainable and the impugned order was set aside in favour of the assessee.

Final Conclusion: The appeal succeeded and the confirmation of demand was annulled on the basis of the corrected re-warehousing certificate.

Ratio Decidendi: A demand founded solely on an erroneous record cannot be sustained when corrected documentary evidence, duly attested by the competent officer, displaces the basis of the adverse order.

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