https://www.taxtmi.com/caselaws?id=120495 Excise duty on alleged clandestine removal of diluted and damaged molasses from katcha pits was held unsustainable because the Revenue produced no evidence of actual removal outside the factory. RG-1 discrepancies were treated only as a presumption, not proof of clearance without duty. The record also indicated that the disputed quantity had either already been cleared on duty from the tanks or remained part of stock, so the clearance and return violations were not established. Duty demand and interest were rejected, while the separate stock-account penalty remained undisturbed. en-us Tue, 05 Dec 2006 00:00:00 +0530 Fri, 20 Jul 2012 13:20:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120495 Excise duty on alleged clandestine removal of diluted and damaged molasses from katcha pits was held unsustainable because the Revenue produced no evidence of actual removal outside the factory. RG-1 discrepancies were treated only as a presumption, not proof of clearance without duty. The record also indicated that the disputed quantity had either already been cleared on duty from the tanks or remained part of stock, so the clearance and return violations were not established. Duty demand and interest were rejected, while the separate stock-account penalty remained undisturbed. Case-Laws Central Excise Tue, 05 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120495