https://www.taxtmi.com/caselaws?id=251634 Allegations of clandestine clearance based on differences between invoice weight and weighment slip weight, and on disputed packing bag consumption, were not finally upheld because the reasoning on those factual issues was incomplete; both matters were remanded for de novo adjudication. In contrast, where Modvat credit availed RPC was cleared as such, liability was limited to reversal of the credit originally taken, applying the Larger Bench view, and the demand was dropped on that issue. The penalty on the director and general manager under Rule 209A was also sent back for fresh consideration because it depended on the unresolved clandestine removal findings. en-us Tue, 02 Sep 2014 00:00:00 +0530 Mon, 22 Sep 2014 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251634 Allegations of clandestine clearance based on differences between invoice weight and weighment slip weight, and on disputed packing bag consumption, were not finally upheld because the reasoning on those factual issues was incomplete; both matters were remanded for de novo adjudication. In contrast, where Modvat credit availed RPC was cleared as such, liability was limited to reversal of the credit originally taken, applying the Larger Bench view, and the demand was dropped on that issue. The penalty on the director and general manager under Rule 209A was also sent back for fresh consideration because it depended on the unresolved clandestine removal findings. Case-Laws Central Excise Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251634