https://www.taxtmi.com/caselaws?id=96166 Duty demand and equal penalty for alleged clandestine removal were held unsustainable where the tanker was weighed at an alternative weigh bridge only because the recognised weigh bridge had broken down. The record contained no positive evidence of removal without payment of duty, and the explanation that the approved weigh bridge was non-functional remained unrebutted. Mere failure to intimate the excise authorities about the change in weigh bridge was treated as a procedural lapse, not proof of evasion. On that basis, the demand and penalty were set aside and the appeal succeeded. en-us Tue, 01 May 2001 00:00:00 +0530 Sat, 17 Dec 2011 17:02:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96166 Duty demand and equal penalty for alleged clandestine removal were held unsustainable where the tanker was weighed at an alternative weigh bridge only because the recognised weigh bridge had broken down. The record contained no positive evidence of removal without payment of duty, and the explanation that the approved weigh bridge was non-functional remained unrebutted. Mere failure to intimate the excise authorities about the change in weigh bridge was treated as a procedural lapse, not proof of evasion. On that basis, the demand and penalty were set aside and the appeal succeeded. Case-Laws Central Excise Tue, 01 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96166