https://www.taxtmi.com/caselaws?id=202908 Clubbing of clearances was upheld where the connected clearances were treated as interlinked on the record. Demands raised beyond the scope of the show cause notice were set aside, and the related penalty could not survive. Factual pleas concerning movement of goods for job work under Rule 57F and clearance of inputs as such without availing credit required fresh adjudication because the record was not properly appreciated. Demands based on stock shortages, excess stock, and clearance of 59 pieces of plywood without duty were sustained where no convincing explanation was offered for the discrepancies. en-us Fri, 24 Dec 2010 00:00:00 +0530 Sat, 23 Apr 2011 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202908 Clubbing of clearances was upheld where the connected clearances were treated as interlinked on the record. Demands raised beyond the scope of the show cause notice were set aside, and the related penalty could not survive. Factual pleas concerning movement of goods for job work under Rule 57F and clearance of inputs as such without availing credit required fresh adjudication because the record was not properly appreciated. Demands based on stock shortages, excess stock, and clearance of 59 pieces of plywood without duty were sustained where no convincing explanation was offered for the discrepancies. Case-Laws Central Excise Fri, 24 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202908