https://www.taxtmi.com/caselaws?id=128187 Under Rule 173H of the erstwhile Central Excise Rules, 1944, duty and penalty cannot be sustained merely on an allegation that fresh forgings were cleared as repaired goods unless the department produces reliable evidence to disprove the assessee's explanation. The appellate finding accepted that the invoices did not mention heat numbers and that this discrepancy, by itself, did not establish clandestine clearance of fresh goods. In the absence of material showing that the clearances were not duty-paid rejected forgings sent back for repair or re-conditioning, the demand and penalty were held unsustainable. en-us Wed, 22 Jul 2009 00:00:00 +0530 Fri, 29 Mar 2013 18:06:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128187 Under Rule 173H of the erstwhile Central Excise Rules, 1944, duty and penalty cannot be sustained merely on an allegation that fresh forgings were cleared as repaired goods unless the department produces reliable evidence to disprove the assessee's explanation. The appellate finding accepted that the invoices did not mention heat numbers and that this discrepancy, by itself, did not establish clandestine clearance of fresh goods. In the absence of material showing that the clearances were not duty-paid rejected forgings sent back for repair or re-conditioning, the demand and penalty were held unsustainable. Case-Laws Central Excise Wed, 22 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128187