https://www.taxtmi.com/caselaws?id=108270 A demand for duty and penalty based on alleged clandestine removal of pacol catalyst could not be sustained where the records, correspondence and invoices showed dispatch of spent catalyst for refining and platinum recovery on job work basis. The accounting entry was treated as a wrong debit entry, and the department produced no documentary evidence of actual removal of the catalyst as such. In the absence of proof of clandestine removal, the demand and penalty were held unsustainable and were set aside in favour of the assessee. en-us Tue, 03 Sep 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:10:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108270 A demand for duty and penalty based on alleged clandestine removal of pacol catalyst could not be sustained where the records, correspondence and invoices showed dispatch of spent catalyst for refining and platinum recovery on job work basis. The accounting entry was treated as a wrong debit entry, and the department produced no documentary evidence of actual removal of the catalyst as such. In the absence of proof of clandestine removal, the demand and penalty were held unsustainable and were set aside in favour of the assessee. Case-Laws Central Excise Tue, 03 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108270