https://www.taxtmi.com/caselaws?id=107436 Duty could not be demanded on cancelled invoices in the absence of evidence that the goods were actually removed, because cancellation alone did not establish clandestine clearance; the duty demand was therefore unsustainable and was set aside. Penalty for failure to intimate cancellation of invoices within the prescribed time under Rule 173G(2)(vii) was also unjustified, because the intimation requirement applied only where duty had already been debited before cancellation, and the cancelled invoices were reflected in the RT-12 returns; the penalty was set aside. The impugned order was annulled and the assessee obtained full relief. en-us Mon, 28 Oct 2002 00:00:00 +0530 Thu, 22 Mar 2012 14:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107436 Duty could not be demanded on cancelled invoices in the absence of evidence that the goods were actually removed, because cancellation alone did not establish clandestine clearance; the duty demand was therefore unsustainable and was set aside. Penalty for failure to intimate cancellation of invoices within the prescribed time under Rule 173G(2)(vii) was also unjustified, because the intimation requirement applied only where duty had already been debited before cancellation, and the cancelled invoices were reflected in the RT-12 returns; the penalty was set aside. The impugned order was annulled and the assessee obtained full relief. Case-Laws Central Excise Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107436