https://www.taxtmi.com/caselaws?id=76387 Non-debit of duty on clearance of finished goods was treated as a clerical lapse where invoices were issued, credit balance was available, the assessee was not a habitual offender, and the duty was later debited; intention to evade duty could not be inferred, so the demand and penalty were unsustainable. A separate demand based on alleged shortage also failed because the show cause notice alleged wrong availment of credit without receipt of inputs, while the adjudication proceeded on shortage; the demand was additionally held time-barred, inadequately established, and vitiated by non-supply of documents and denial of cross-examination. The Tribunal upheld relief to the assessee in full. en-us Thu, 25 Jun 2009 00:00:00 +0530 Wed, 23 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76387 Non-debit of duty on clearance of finished goods was treated as a clerical lapse where invoices were issued, credit balance was available, the assessee was not a habitual offender, and the duty was later debited; intention to evade duty could not be inferred, so the demand and penalty were unsustainable. A separate demand based on alleged shortage also failed because the show cause notice alleged wrong availment of credit without receipt of inputs, while the adjudication proceeded on shortage; the demand was additionally held time-barred, inadequately established, and vitiated by non-supply of documents and denial of cross-examination. The Tribunal upheld relief to the assessee in full. Case-Laws Central Excise Thu, 25 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76387