https://www.taxtmi.com/caselaws?id=121462 Duty demand was sustained where private production records, the accountant's admission, and the buyer's statement established clearances of finished goods without Central Excise documents; the explanation that the goods were rejected goods was rejected for want of supporting evidence. The remaining duty demands were set aside because the adjudication did not adequately discuss the separate annexures, facts, evidence, and explanations, and the investigation was found insufficiently thorough. The related confiscation of plant and machinery was maintained, while the penalty and redemption fine were reduced. en-us Wed, 17 Jan 2007 00:00:00 +0530 Mon, 30 Jul 2012 17:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121462 Duty demand was sustained where private production records, the accountant's admission, and the buyer's statement established clearances of finished goods without Central Excise documents; the explanation that the goods were rejected goods was rejected for want of supporting evidence. The remaining duty demands were set aside because the adjudication did not adequately discuss the separate annexures, facts, evidence, and explanations, and the investigation was found insufficiently thorough. The related confiscation of plant and machinery was maintained, while the penalty and redemption fine were reduced. Case-Laws Central Excise Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121462