https://www.taxtmi.com/caselaws?id=83669 Duty demand and penalty based solely on a discrepancy between bank statements and the RG 1 register for alleged shortage of railway sleepers were found unsustainable. Prior clerical and arithmetical errors in the bank statements provided a credible explanation for a substantial part of the variation, and the bank figures were only corroborative rather than conclusive proof of unaccounted removal. The record indicated that further enquiry was needed with the customer to determine whether goods had in fact been received without duty payment documents, so the stock variation alone could not sustain the demand. en-us Tue, 08 Feb 1994 00:00:00 +0530 Thu, 14 Jul 2011 18:13:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83669 Duty demand and penalty based solely on a discrepancy between bank statements and the RG 1 register for alleged shortage of railway sleepers were found unsustainable. Prior clerical and arithmetical errors in the bank statements provided a credible explanation for a substantial part of the variation, and the bank figures were only corroborative rather than conclusive proof of unaccounted removal. The record indicated that further enquiry was needed with the customer to determine whether goods had in fact been received without duty payment documents, so the stock variation alone could not sustain the demand. Case-Laws Central Excise Tue, 08 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83669