https://www.taxtmi.com/caselaws?id=107857 A demand based solely on delayed RG-1 entry could not be sustained where the records showed the goods were entered after testing or buyer clearance and the private and statutory records were examined together. The factual finding that the goods in the private records matched those in the statutory records remained unrebutted, and no contrary evidence was produced to displace the conclusion that duty-paid clearance had been recorded. On that basis, the demand was held unsustainable and the Revenue's challenge failed. en-us Tue, 25 Feb 2003 00:00:00 +0530 Tue, 27 Mar 2012 13:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107857 A demand based solely on delayed RG-1 entry could not be sustained where the records showed the goods were entered after testing or buyer clearance and the private and statutory records were examined together. The factual finding that the goods in the private records matched those in the statutory records remained unrebutted, and no contrary evidence was produced to displace the conclusion that duty-paid clearance had been recorded. On that basis, the demand was held unsustainable and the Revenue's challenge failed. Case-Laws Central Excise Tue, 25 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107857