https://www.taxtmi.com/caselaws?id=120349 Duty demand and penalties were unsustainable where tin plates were sent to a job-worker under excise challans permitted by the Central Excise Rules and the movement was reflected in statutory records. The alleged mismatch in RG-23A Part I was treated as a procedural lapse, not evidence of clandestine removal or non-accountal. The explanation for excess and unentered finished goods was accepted as consistent with normal production accounting at the end of the day or the next day. As the discrepancies were satisfactorily explained and not refuted, the demand could not be maintained. en-us Tue, 21 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 16:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120349 Duty demand and penalties were unsustainable where tin plates were sent to a job-worker under excise challans permitted by the Central Excise Rules and the movement was reflected in statutory records. The alleged mismatch in RG-23A Part I was treated as a procedural lapse, not evidence of clandestine removal or non-accountal. The explanation for excess and unentered finished goods was accepted as consistent with normal production accounting at the end of the day or the next day. As the discrepancies were satisfactorily explained and not refuted, the demand could not be maintained. Case-Laws Central Excise Tue, 21 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120349