https://www.taxtmi.com/caselaws?id=107717 Non-compliance with the prescribed procedure for receipt of duty-paid pumps for repair justified confiscation even though the goods were duty-paid, and the confiscation was upheld. Unaccounted aluminium scrap found outside the statutory records was also liable to confiscation, because the assessee remained responsible for proper accounting of scrap generated in manufacture. Slips evidencing clearance of goods without duty, together with unsatisfactory explanations, sustained the duty demand. Credit on inputs sent for job work had to be reversed when the goods were not received back within 180 days, so that demand was maintained. The penalty equal to duty was moderated, with partial relief granted by reducing it to a fixed amount. en-us Wed, 28 May 2003 00:00:00 +0530 Mon, 26 Mar 2012 11:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107717 Non-compliance with the prescribed procedure for receipt of duty-paid pumps for repair justified confiscation even though the goods were duty-paid, and the confiscation was upheld. Unaccounted aluminium scrap found outside the statutory records was also liable to confiscation, because the assessee remained responsible for proper accounting of scrap generated in manufacture. Slips evidencing clearance of goods without duty, together with unsatisfactory explanations, sustained the duty demand. Credit on inputs sent for job work had to be reversed when the goods were not received back within 180 days, so that demand was maintained. The penalty equal to duty was moderated, with partial relief granted by reducing it to a fixed amount. Case-Laws Central Excise Wed, 28 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107717