https://www.taxtmi.com/caselaws?id=73319 A duty demand cannot be sustained where the department produces no investigation, statements, or documentary evidence showing that the cleared goods differed from the gate-pass descriptions or fell outside the relevant exemption notifications. In the absence of proof that the goods were misdescribed or unprotected by the exemptions claimed, the demand fails for lack of evidentiary support. en-us Fri, 13 May 1983 00:00:00 +0530 Tue, 31 May 2011 11:01:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73319 A duty demand cannot be sustained where the department produces no investigation, statements, or documentary evidence showing that the cleared goods differed from the gate-pass descriptions or fell outside the relevant exemption notifications. In the absence of proof that the goods were misdescribed or unprotected by the exemptions claimed, the demand fails for lack of evidentiary support. Case-Laws Central Excise Fri, 13 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73319