https://www.taxtmi.com/caselaws?id=120294 Duty could not be demanded on goods returned to the factory under bond where the assessee stated that the goods remained intact in sealed drums and the department failed to verify them despite intimation. Rule 173M of the Central Excise Rules, 1944 required verification of the goods, not the container, and the absence of evidence of diversion or clandestine removal meant the alleged failure to open the seal did not, by itself, establish duty liability. On that basis, the duty demand was held unsustainable and penalty was not attracted. en-us Wed, 11 Oct 2006 00:00:00 +0530 Wed, 18 Jul 2012 12:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120294 Duty could not be demanded on goods returned to the factory under bond where the assessee stated that the goods remained intact in sealed drums and the department failed to verify them despite intimation. Rule 173M of the Central Excise Rules, 1944 required verification of the goods, not the container, and the absence of evidence of diversion or clandestine removal meant the alleged failure to open the seal did not, by itself, establish duty liability. On that basis, the duty demand was held unsustainable and penalty was not attracted. Case-Laws Central Excise Wed, 11 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120294