https://www.taxtmi.com/caselaws?id=114321 Documents seized from the truck, including invoices, GR particulars, delivery note and bill of sale, showed that the goods had already been cleared on payment of duty. In the absence of any material to prove that the seized consignment was different from the goods covered by those documents, or that clandestine removal from the factory had occurred, the duty demand based on alleged clandestine clearance was not sustainable. As the demand failed, the consequential penalties and redemption fine also could not survive and were set aside. en-us Mon, 07 Jun 2004 00:00:00 +0530 Mon, 14 May 2012 17:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114321 Documents seized from the truck, including invoices, GR particulars, delivery note and bill of sale, showed that the goods had already been cleared on payment of duty. In the absence of any material to prove that the seized consignment was different from the goods covered by those documents, or that clandestine removal from the factory had occurred, the duty demand based on alleged clandestine clearance was not sustainable. As the demand failed, the consequential penalties and redemption fine also could not survive and were set aside. Case-Laws Central Excise Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114321