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    <title>2009 (9) TMI 714 - CESTAT CHENNAI</title>
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    <description>A demand based solely on an incorrect re-warehousing date could not be sustained once a corrected re-warehousing certificate, duly attested by the Bond Officer, showed that the goods had been re-warehoused on the proper date. The earlier date recorded by the officer was found to be erroneous, and that corrected documentary evidence displaced the foundation of the demand and the appellate order. Accordingly, the demand was held unsustainable and the adverse order was set aside in favour of the assessee.</description>
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      <title>2009 (9) TMI 714 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=128182</link>
      <description>A demand based solely on an incorrect re-warehousing date could not be sustained once a corrected re-warehousing certificate, duly attested by the Bond Officer, showed that the goods had been re-warehoused on the proper date. The earlier date recorded by the officer was found to be erroneous, and that corrected documentary evidence displaced the foundation of the demand and the appellate order. Accordingly, the demand was held unsustainable and the adverse order was set aside in favour of the assessee.</description>
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