https://www.taxtmi.com/caselaws?id=120476 Duty demand on moulding patterns and moulds was held unsustainable because the record did not prove clandestine removal. The authorities had assumed the items were cleared without utilization, but no finding addressed the assessee's plea that they were manufactured for in-factory use, fully utilized, and later cleared as second-hand goods. On the assessee's version accepted by the Tribunal, the relevant notification conditions were met, so duty could not be demanded on the basis adopted by the lower authorities. The demand was set aside with consequential relief. en-us Thu, 23 Nov 2006 00:00:00 +0530 Fri, 20 Jul 2012 12:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120476 Duty demand on moulding patterns and moulds was held unsustainable because the record did not prove clandestine removal. The authorities had assumed the items were cleared without utilization, but no finding addressed the assessee's plea that they were manufactured for in-factory use, fully utilized, and later cleared as second-hand goods. On the assessee's version accepted by the Tribunal, the relevant notification conditions were met, so duty could not be demanded on the basis adopted by the lower authorities. The demand was set aside with consequential relief. Case-Laws Central Excise Thu, 23 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120476