https://www.taxtmi.com/caselaws?id=73121 A vague and internally inconsistent show cause notice, unsupported by clear correlation between the alleged quantities and the documents relied on, could not sustain a charge of clandestine removal or penalty. The Tribunal noted that the assessee had produced gate passes and challans, while the department did not record clear findings discrediting or reconciling those records. As the burden of proving clandestine removal lay on the department, the assessee's explanation remained plausible on the material before it. The discussion on Rule 173H also indicated that Rule 173Q penalty was not justified on the department's own approach, and the matter could at most fall within the limited penalty framework under Rule 210. en-us Fri, 06 Feb 1987 00:00:00 +0530 Sat, 28 May 2011 11:58:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73121 A vague and internally inconsistent show cause notice, unsupported by clear correlation between the alleged quantities and the documents relied on, could not sustain a charge of clandestine removal or penalty. The Tribunal noted that the assessee had produced gate passes and challans, while the department did not record clear findings discrediting or reconciling those records. As the burden of proving clandestine removal lay on the department, the assessee's explanation remained plausible on the material before it. The discussion on Rule 173H also indicated that Rule 173Q penalty was not justified on the department's own approach, and the matter could at most fall within the limited penalty framework under Rule 210. Case-Laws Central Excise Fri, 06 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73121