https://www.taxtmi.com/caselaws?id=94375 The appeal in this case involved allegations of clandestine removal of cotton fabrics without duty payment, confiscation of dyed fabrics, treatment of fabric value, and imposition of penalties. The Commissioner dismissed the duty demand due to lack of evidence and reliance on unverified records. Confiscation of dyed fabrics was deemed unjustified as goods remained on-site. The argument for deducting duty from fabric value was rejected, and penalties were reduced based on the timing of penalty provisions. The appeal was allowed, setting aside the lower authority's order due to lack of conclusive evidence and procedural errors. en-us Tue, 06 Oct 1998 00:00:00 +0530 Tue, 22 Nov 2011 10:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94375 The appeal in this case involved allegations of clandestine removal of cotton fabrics without duty payment, confiscation of dyed fabrics, treatment of fabric value, and imposition of penalties. The Commissioner dismissed the duty demand due to lack of evidence and reliance on unverified records. Confiscation of dyed fabrics was deemed unjustified as goods remained on-site. The argument for deducting duty from fabric value was rejected, and penalties were reduced based on the timing of penalty provisions. The appeal was allowed, setting aside the lower authority's order due to lack of conclusive evidence and procedural errors. Case-Laws Central Excise Tue, 06 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94375