https://www.taxtmi.com/caselaws?id=94779 Clandestine removal cannot be established merely by comparing an in-process tyre curing register with RG 1 when the registers reflect different stages of manufacture and no corroborative evidence exists, such as excess raw materials or transport records; the duty demand and related penalties were therefore not sustainable. Modvat credit on carbon black was correctly reversed because the goods had not been brought into the factory, but the related penalty and confiscation were unsustainable since the penal provision could not be applied retrospectively. The credit reversal was upheld, while the penalty and confiscation were set aside. en-us Fri, 16 Apr 1999 00:00:00 +0530 Sat, 03 Dec 2011 17:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94779 Clandestine removal cannot be established merely by comparing an in-process tyre curing register with RG 1 when the registers reflect different stages of manufacture and no corroborative evidence exists, such as excess raw materials or transport records; the duty demand and related penalties were therefore not sustainable. Modvat credit on carbon black was correctly reversed because the goods had not been brought into the factory, but the related penalty and confiscation were unsustainable since the penal provision could not be applied retrospectively. The credit reversal was upheld, while the penalty and confiscation were set aside. Case-Laws Central Excise Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94779