https://www.taxtmi.com/caselaws?id=208413 Duty demand based mainly on recorded statements could not be sustained without proper verification of the documentary records and stock position. Liability under Notification No. 17/2004-C.E. (N.T.) dated 04/09/2004 required correlation of warehoused goods as on the relevant midnight with duty-paid records, so the factual record needed departmental examination. The matter was remanded to the Commissioner for fresh verification of the stock and documents and for a fresh order after giving the assessee a reasonable opportunity to produce and explain the records. en-us Wed, 16 Nov 2011 00:00:00 +0530 Fri, 06 Jan 2012 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208413 Duty demand based mainly on recorded statements could not be sustained without proper verification of the documentary records and stock position. Liability under Notification No. 17/2004-C.E. (N.T.) dated 04/09/2004 required correlation of warehoused goods as on the relevant midnight with duty-paid records, so the factual record needed departmental examination. The matter was remanded to the Commissioner for fresh verification of the stock and documents and for a fresh order after giving the assessee a reasonable opportunity to produce and explain the records. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208413