https://www.taxtmi.com/caselaws?id=116681 Clearances of springs were treated as reprocessed goods returned by customers and accounted under Rule 173H of the Central Excise Rules, 1944, where the assessee showed receipt of defective goods in the Form V register and their subsequent clearance under proper invoices. The allegation of clandestine removal failed because the department produced no contrary material such as seized records, evidence of excess consumption, shortages, or customer statements disproving reworking. A finding based only on presumptions and the absence of a private register was insufficient to override the documentary evidence, so the demand and penalties were not sustainable. en-us Tue, 06 Sep 2005 00:00:00 +0530 Thu, 14 Jun 2012 17:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116681 Clearances of springs were treated as reprocessed goods returned by customers and accounted under Rule 173H of the Central Excise Rules, 1944, where the assessee showed receipt of defective goods in the Form V register and their subsequent clearance under proper invoices. The allegation of clandestine removal failed because the department produced no contrary material such as seized records, evidence of excess consumption, shortages, or customer statements disproving reworking. A finding based only on presumptions and the absence of a private register was insufficient to override the documentary evidence, so the demand and penalties were not sustainable. Case-Laws Central Excise Tue, 06 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116681