https://www.taxtmi.com/caselaws?id=107133 Duty demand and penalty were found unsustainable where clandestine removal was alleged on the basis of cancelled or unissued computerised invoices. The Tribunal noted that no evidence showed clearance of goods under those invoices, and that the same issue had already been decided in the assessee's favour on identical facts. It further held that the 24-hour intimation requirement under Rule 173G(2)(vii) applied only where debit entries had already been made; here, the invoices were cancelled before the weekly debit entries were posted and the cancellations were reflected in the RT-12 returns. The impugned order was set aside with consequential relief. en-us Thu, 19 Dec 2002 00:00:00 +0530 Sat, 17 Mar 2012 18:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107133 Duty demand and penalty were found unsustainable where clandestine removal was alleged on the basis of cancelled or unissued computerised invoices. The Tribunal noted that no evidence showed clearance of goods under those invoices, and that the same issue had already been decided in the assessee's favour on identical facts. It further held that the 24-hour intimation requirement under Rule 173G(2)(vii) applied only where debit entries had already been made; here, the invoices were cancelled before the weekly debit entries were posted and the cancellations were reflected in the RT-12 returns. The impugned order was set aside with consequential relief. Case-Laws Central Excise Thu, 19 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107133