https://www.taxtmi.com/caselaws?id=239812 A duty demand for alleged clandestine removal fails where the quantities are shown in statutory excise records and the department does not prove unaccounted clearance with reliable evidence. For polyester chips, the comparison with the balance sheet did not establish shortage or clandestine removal because the excise records reflected a higher closing balance. For P.P. chip waste, the disputed quantities were found to be polymer waste already accounted for in excise records and returns, so the foundation for duty demand disappeared. On that basis, the commentary notes that the duty, interest and penalty confirmations could not survive. en-us Fri, 27 Sep 2013 00:00:00 +0530 Mon, 28 Apr 2014 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239812 A duty demand for alleged clandestine removal fails where the quantities are shown in statutory excise records and the department does not prove unaccounted clearance with reliable evidence. For polyester chips, the comparison with the balance sheet did not establish shortage or clandestine removal because the excise records reflected a higher closing balance. For P.P. chip waste, the disputed quantities were found to be polymer waste already accounted for in excise records and returns, so the foundation for duty demand disappeared. On that basis, the commentary notes that the duty, interest and penalty confirmations could not survive. Case-Laws Central Excise Fri, 27 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239812