https://www.taxtmi.com/caselaws?id=89060 Duty demand was unsustainable where the record showed prior debit of duty in RG 23A Part II for goods cleared under the relevant gate passes, and that demand was set aside. The remaining demands on CTD bars, channels, flats, angles and M.S. flats were upheld because the assessees failed to substantiate their claim of another owner or duty-paid receipt with reliable correlation of challans, gate passes, vehicle numbers and quantities, and compliance with the procedure for bringing duty-paid goods into the premises was not shown. Confiscation of the seized M.S. channels, angles and flats was sustained, while the penalty was reduced as excessive. en-us Fri, 22 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89060 Duty demand was unsustainable where the record showed prior debit of duty in RG 23A Part II for goods cleared under the relevant gate passes, and that demand was set aside. The remaining demands on CTD bars, channels, flats, angles and M.S. flats were upheld because the assessees failed to substantiate their claim of another owner or duty-paid receipt with reliable correlation of challans, gate passes, vehicle numbers and quantities, and compliance with the procedure for bringing duty-paid goods into the premises was not shown. Confiscation of the seized M.S. channels, angles and flats was sustained, while the penalty was reduced as excessive. Case-Laws Central Excise Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89060