https://www.taxtmi.com/caselaws?id=112764 Contemporaneous processing records, Grey Challans, Dyeing Receipt Books, private notebooks and un-retracted employee statements were treated as sufficient evidence to prove misdescription, unaccounted manufacture and clandestine clearance of fabrics. The duty demand under Annexures D-I, D-II, D-VI and D-VII was upheld, while the Revenue failed to substantiate the demands under Annexures D-III and D-IV, which were set aside. Confiscation of the seized processed fabrics was sustained because the goods were not properly entered in statutory records, and the redemption fine and penalties were held justified. en-us Thu, 06 Nov 2003 00:00:00 +0530 Tue, 01 May 2012 16:47:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112764 Contemporaneous processing records, Grey Challans, Dyeing Receipt Books, private notebooks and un-retracted employee statements were treated as sufficient evidence to prove misdescription, unaccounted manufacture and clandestine clearance of fabrics. The duty demand under Annexures D-I, D-II, D-VI and D-VII was upheld, while the Revenue failed to substantiate the demands under Annexures D-III and D-IV, which were set aside. Confiscation of the seized processed fabrics was sustained because the goods were not properly entered in statutory records, and the redemption fine and penalties were held justified. Case-Laws Central Excise Thu, 06 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112764