https://www.taxtmi.com/caselaws?id=165689 Clandestine manufacture and removal of acrylic yarn were not established beyond doubt where the departmental material failed to conclusively prove that the acrylic fibre recorded in Form IV had been converted and removed without duty. The evidence adduced at the appellate stage created doubt, so liability could not be sustained on a charge of clandestine removal under Rule 9 of the Central Excise Rules, 1944. On the facts, the matter disclosed at most incorrect maintenance of raw material accounts in Form IV, for which the appropriate response would have been penalty under Rule 226 of the Central Excise Rules, 1944. The appeal was allowed in favour of the assessee. en-us Fri, 15 May 1981 00:00:00 +0530 Thu, 07 Aug 2014 12:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165689 Clandestine manufacture and removal of acrylic yarn were not established beyond doubt where the departmental material failed to conclusively prove that the acrylic fibre recorded in Form IV had been converted and removed without duty. The evidence adduced at the appellate stage created doubt, so liability could not be sustained on a charge of clandestine removal under Rule 9 of the Central Excise Rules, 1944. On the facts, the matter disclosed at most incorrect maintenance of raw material accounts in Form IV, for which the appropriate response would have been penalty under Rule 226 of the Central Excise Rules, 1944. The appeal was allowed in favour of the assessee. Case-Laws Central Excise Fri, 15 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165689