https://www.taxtmi.com/caselaws?id=85204 Pre-dated gate passes, without independent corroborative evidence of clandestine removal or duty evasion, were held insufficient to sustain duty demand or confiscation. The record showed no verification from the consignee and no reliable departmental proof of actual production or stock position, so the demand and confiscation were set aside. Although the assessee had violated procedural requirements by ante-dating documents, the penalty was reconsidered in light of the absence of proof of clandestine removal and was reduced to Rs. 10,000. en-us Tue, 20 Feb 1996 00:00:00 +0530 Wed, 03 Aug 2011 14:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85204 Pre-dated gate passes, without independent corroborative evidence of clandestine removal or duty evasion, were held insufficient to sustain duty demand or confiscation. The record showed no verification from the consignee and no reliable departmental proof of actual production or stock position, so the demand and confiscation were set aside. Although the assessee had violated procedural requirements by ante-dating documents, the penalty was reconsidered in light of the absence of proof of clandestine removal and was reduced to Rs. 10,000. Case-Laws Central Excise Tue, 20 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85204