https://www.taxtmi.com/caselaws?id=85437 Sample checks of cigarette packets could not be used to extend duty demand across all clearances without reliable contemporaneous proof of when the non-conforming surface design began or its full extent. Tariff duty was therefore confined to the packets actually found and segregated on the inspection dates. The concessional benefit under Notification No. 201/85 was denied only for the proved non-conforming packets, while remaining clearances retained the benefit. Extended limitation applied only to the clearances linked to the established variation, and penalty was exigible but required reduction to reflect the limited proven breach. en-us Fri, 03 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 10:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85437 Sample checks of cigarette packets could not be used to extend duty demand across all clearances without reliable contemporaneous proof of when the non-conforming surface design began or its full extent. Tariff duty was therefore confined to the packets actually found and segregated on the inspection dates. The concessional benefit under Notification No. 201/85 was denied only for the proved non-conforming packets, while remaining clearances retained the benefit. Extended limitation applied only to the clearances linked to the established variation, and penalty was exigible but required reduction to reflect the limited proven breach. Case-Laws Central Excise Fri, 03 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85437