https://www.taxtmi.com/caselaws?id=108133 Confiscation of unrecorded plastic bags found in the BSR was unsustainable because the stock matched the unit's practice of recording production later in the day, and unrecorded manufacture was not established. Reversal of Modvat credit on bags treated as scrap stored outside the BSR was also unsustainable, as Rule 57-D allowed credit on inputs contained in scrap and the direction went beyond the show cause notice. Duty demand and penalties based on raw material shortages and alleged clandestine removal failed for lack of substantial corroborative evidence; shortage alone could not support a demand. The impugned order was set aside in full and consequential relief followed. en-us Wed, 10 Mar 1999 00:00:00 +0530 Fri, 30 Mar 2012 12:01:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108133 Confiscation of unrecorded plastic bags found in the BSR was unsustainable because the stock matched the unit's practice of recording production later in the day, and unrecorded manufacture was not established. Reversal of Modvat credit on bags treated as scrap stored outside the BSR was also unsustainable, as Rule 57-D allowed credit on inputs contained in scrap and the direction went beyond the show cause notice. Duty demand and penalties based on raw material shortages and alleged clandestine removal failed for lack of substantial corroborative evidence; shortage alone could not support a demand. The impugned order was set aside in full and consequential relief followed. Case-Laws Central Excise Wed, 10 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108133