https://www.taxtmi.com/caselaws?id=83739 Excise duty could not be sustained merely on a theoretical discrepancy between cigarettes shown as produced in trays and quantities entered in statutory records, because the tray-based figures were only manual estimates and there was no independent material of clandestine removal, excess cut tobacco consumption, or actual duty escapement; on those facts, the demand under Section 11A failed. Penalty under Rule 173Q also could not be imposed because Chapter VIIA did not apply to tobacco products under the relevant notification, and the underlying demand itself was unsustainable. The impugned demand and penalties were therefore set aside. en-us Thu, 08 Sep 1994 00:00:00 +0530 Sat, 16 Jul 2011 13:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83739 Excise duty could not be sustained merely on a theoretical discrepancy between cigarettes shown as produced in trays and quantities entered in statutory records, because the tray-based figures were only manual estimates and there was no independent material of clandestine removal, excess cut tobacco consumption, or actual duty escapement; on those facts, the demand under Section 11A failed. Penalty under Rule 173Q also could not be imposed because Chapter VIIA did not apply to tobacco products under the relevant notification, and the underlying demand itself was unsustainable. The impugned demand and penalties were therefore set aside. Case-Laws Central Excise Thu, 08 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83739