https://www.taxtmi.com/caselaws?id=113757 Duty demand, confiscation and penalty could not be sustained where the adjudicating authority relied only on an incomplete statutory register and ignored BIN cards and issue slips said to record receipt and issue of raw materials. The omission to write RG23A Part-I for the relevant period was treated as conclusive without examining the private records produced by the assessee, so the finding of shortages and excesses was based on an incomplete stock verification. Because the duty demand on alleged shortages, the demand on credit entries, confiscation and penalty all flowed from that flawed approach, the impugned order was set aside. en-us Fri, 21 Nov 2003 00:00:00 +0530 Tue, 08 May 2012 12:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113757 Duty demand, confiscation and penalty could not be sustained where the adjudicating authority relied only on an incomplete statutory register and ignored BIN cards and issue slips said to record receipt and issue of raw materials. The omission to write RG23A Part-I for the relevant period was treated as conclusive without examining the private records produced by the assessee, so the finding of shortages and excesses was based on an incomplete stock verification. Because the duty demand on alleged shortages, the demand on credit entries, confiscation and penalty all flowed from that flawed approach, the impugned order was set aside. Case-Laws Central Excise Fri, 21 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113757