https://www.taxtmi.com/caselaws?id=117927 Copper scrap arising in manufacture and sent to a job worker without payment of duty under the Rule 57F mechanism was treated as duty-free, so the demand on that scrap was not sustainable. Notebook entries, without reliable corroboration and when some entries matched cathode purchases, an export entry, and duty-paid clearances, were insufficient to establish clandestine removal, so that demand also failed. A stock discrepancy was treated as a normal stock-taking variation for penalty purposes: the duty attributable to the shortage was maintained, but no penalty was warranted on the assessee, and the Director's personal penalty was likewise set aside. en-us Thu, 16 Feb 2006 00:00:00 +0530 Wed, 27 Jun 2012 13:54:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117927 Copper scrap arising in manufacture and sent to a job worker without payment of duty under the Rule 57F mechanism was treated as duty-free, so the demand on that scrap was not sustainable. Notebook entries, without reliable corroboration and when some entries matched cathode purchases, an export entry, and duty-paid clearances, were insufficient to establish clandestine removal, so that demand also failed. A stock discrepancy was treated as a normal stock-taking variation for penalty purposes: the duty attributable to the shortage was maintained, but no penalty was warranted on the assessee, and the Director's personal penalty was likewise set aside. Case-Laws Central Excise Thu, 16 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117927