https://www.taxtmi.com/caselaws?id=125592 A duty demand based on seized notebooks was held unsustainable where the show-cause notice did not clearly specify the allegation, the adjudication order did not explain the duty computation, and the record lacked cogent evidence linking the material to alleged clearances; that demand was set aside. By contrast, the demands relating to shortage of inputs and shortage of finished goods were supported by the proceedings and were sustained. The related penalty was also upheld, though in a reduced amount, because the remaining demands survived and the matter was not found time-barred. en-us Tue, 27 Nov 2007 00:00:00 +0530 Fri, 26 Oct 2012 16:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125592 A duty demand based on seized notebooks was held unsustainable where the show-cause notice did not clearly specify the allegation, the adjudication order did not explain the duty computation, and the record lacked cogent evidence linking the material to alleged clearances; that demand was set aside. By contrast, the demands relating to shortage of inputs and shortage of finished goods were supported by the proceedings and were sustained. The related penalty was also upheld, though in a reduced amount, because the remaining demands survived and the matter was not found time-barred. Case-Laws Central Excise Tue, 27 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125592