https://www.taxtmi.com/caselaws?id=118726 Mere non-entry of goods in RG-I, without independent evidence of clandestine manufacture and removal, is insufficient to sustain duty demand, penalty or confiscation. The commentary states that statutory stock record lapses may serve only as corroborative material and cannot by themselves justify a presumption of evasion. It also notes that the assessee's plea that the goods were manufactured on job work basis was not adequately examined, and that issue could affect the identity of the person liable to duty. The matter was therefore remitted for fresh adjudication after hearing the assessee. en-us Tue, 21 Jun 2005 00:00:00 +0530 Thu, 05 Jul 2012 13:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118726 Mere non-entry of goods in RG-I, without independent evidence of clandestine manufacture and removal, is insufficient to sustain duty demand, penalty or confiscation. The commentary states that statutory stock record lapses may serve only as corroborative material and cannot by themselves justify a presumption of evasion. It also notes that the assessee's plea that the goods were manufactured on job work basis was not adequately examined, and that issue could affect the identity of the person liable to duty. The matter was therefore remitted for fresh adjudication after hearing the assessee. Case-Laws Central Excise Tue, 21 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118726