https://www.taxtmi.com/caselaws?id=91637 Recovered notebook entries allegedly recorded excisable goods cleared without duty under nil-duty gate passes by describing them as exempt ballpoint pen tips. The duty demand and penalties depended on the evidentiary value of those entries, the responsible employee's statement and subsequent retraction, and buyer confirmations. The applicants disputed that the records established non-payment of duty and contended that purchasers lacked knowledge of any evasion. Since more than half the duty demand had been deposited and the evidentiary issues were arguable, waiver of the balance duty and penalties was granted. Waiver was also justified for other applicants because the order did not address their submissions, indicating prima facie non-speaking reasoning. en-us Mon, 29 Jun 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:52:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91637 Recovered notebook entries allegedly recorded excisable goods cleared without duty under nil-duty gate passes by describing them as exempt ballpoint pen tips. The duty demand and penalties depended on the evidentiary value of those entries, the responsible employee's statement and subsequent retraction, and buyer confirmations. The applicants disputed that the records established non-payment of duty and contended that purchasers lacked knowledge of any evasion. Since more than half the duty demand had been deposited and the evidentiary issues were arguable, waiver of the balance duty and penalties was granted. Waiver was also justified for other applicants because the order did not address their submissions, indicating prima facie non-speaking reasoning. Case-Laws Central Excise Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91637