https://www.taxtmi.com/caselaws?id=73123 Vague and self-contradictory allegations in a show cause notice, without a clear correlation between the disputed goods and the supporting documents, were insufficient to prove clandestine removal or a breach of Rule 173H. The department failed to discharge the burden of showing that the goods were cleared without duty or proper gate passes, and the appellant's explanation, supported by gate passes and challans, remained plausible on the record. As the evidence did not establish intent to evade duty or justify the penalty, the demand-based penalty could not be sustained. en-us Fri, 06 Feb 1987 00:00:00 +0530 Sat, 28 May 2011 12:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73123 Vague and self-contradictory allegations in a show cause notice, without a clear correlation between the disputed goods and the supporting documents, were insufficient to prove clandestine removal or a breach of Rule 173H. The department failed to discharge the burden of showing that the goods were cleared without duty or proper gate passes, and the appellant's explanation, supported by gate passes and challans, remained plausible on the record. As the evidence did not establish intent to evade duty or justify the penalty, the demand-based penalty could not be sustained. Case-Laws Central Excise Fri, 06 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73123