https://www.taxtmi.com/caselaws?id=75278 A re-warehousing claim may require the consignee warehouse entry number as a material link between the goods received and the register entries, and its absence can make verification incomplete rather than automatically fatal. On the facts, the duty dispute was remanded for fresh verification so the assessee could produce the missing entry numbers or supporting evidence. Penalty was set aside because the controversy was essentially evidentiary and procedural, and the record did not justify a penal consequence in these circumstances. en-us Mon, 08 Jun 2009 00:00:00 +0530 Mon, 05 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75278 A re-warehousing claim may require the consignee warehouse entry number as a material link between the goods received and the register entries, and its absence can make verification incomplete rather than automatically fatal. On the facts, the duty dispute was remanded for fresh verification so the assessee could produce the missing entry numbers or supporting evidence. Penalty was set aside because the controversy was essentially evidentiary and procedural, and the record did not justify a penal consequence in these circumstances. Case-Laws Central Excise Mon, 08 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75278