https://www.taxtmi.com/caselaws?id=118410 Duty on goods cleared as "second sales" was sustained because the assessee failed to produce supporting purchase, payment, trading account, or purchase register records to substantiate duty-free clearance. The clearance was therefore not shown to be lawful or duty-paid. Exemption under Notification No. 67/95-C.E. was also rejected for MS channels used to construct a shed within the factory, because the notification applies to inputs or capital goods used in manufacture of final products, and a shed did not qualify. The confirmed demands and penalties were maintained, and the appeals failed. en-us Thu, 15 Jun 2006 00:00:00 +0530 Sat, 30 Jun 2012 15:02:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118410 Duty on goods cleared as "second sales" was sustained because the assessee failed to produce supporting purchase, payment, trading account, or purchase register records to substantiate duty-free clearance. The clearance was therefore not shown to be lawful or duty-paid. Exemption under Notification No. 67/95-C.E. was also rejected for MS channels used to construct a shed within the factory, because the notification applies to inputs or capital goods used in manufacture of final products, and a shed did not qualify. The confirmed demands and penalties were maintained, and the appeals failed. Case-Laws Central Excise Thu, 15 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118410