https://www.taxtmi.com/caselaws?id=84894 Proper maintenance of the RG 1 account and clandestine removal were found established on the inspection records and officer statements, as the explanation that the goods were unfinished was rejected. The duty computation, however, was unclear on the record because the material needed to verify the correct rate under Rule 9A(5) was unavailable, so the demand was remitted for recomputation. Penalty was reduced in view of the evidentiary position and the absence of direct material proof on the gravest charge. The appeal therefore succeeded only in part. en-us Mon, 18 Dec 1995 00:00:00 +0530 Mon, 01 Aug 2011 13:16:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84894 Proper maintenance of the RG 1 account and clandestine removal were found established on the inspection records and officer statements, as the explanation that the goods were unfinished was rejected. The duty computation, however, was unclear on the record because the material needed to verify the correct rate under Rule 9A(5) was unavailable, so the demand was remitted for recomputation. Penalty was reduced in view of the evidentiary position and the absence of direct material proof on the gravest charge. The appeal therefore succeeded only in part. Case-Laws Central Excise Mon, 18 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84894