https://www.taxtmi.com/caselaws?id=235442 The Commissioner (Appeals) upheld the demand for duty payment and penalty imposed on the appellant due to a discrepancy of 283 PCC poles cleared without duty payment. The appellant's assertion of clerical errors was deemed unsubstantiated, leading to the conclusion that duty was not paid on the clandestinely removed poles. However, the Tribunal overturned the decision, finding the discrepancy to be a result of clerical errors rather than intentional evasion, ultimately allowing the appeal with consequential relief. en-us Mon, 01 Jul 2013 00:00:00 +0530 Fri, 25 Apr 2014 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235442 The Commissioner (Appeals) upheld the demand for duty payment and penalty imposed on the appellant due to a discrepancy of 283 PCC poles cleared without duty payment. The appellant's assertion of clerical errors was deemed unsubstantiated, leading to the conclusion that duty was not paid on the clandestinely removed poles. However, the Tribunal overturned the decision, finding the discrepancy to be a result of clerical errors rather than intentional evasion, ultimately allowing the appeal with consequential relief. Case-Laws Central Excise Mon, 01 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235442