https://www.taxtmi.com/caselaws?id=166796 Contemporaneous statutory and business records supported the assessee's claim, so the refund/duty determination could not be rejected solely because the gate passes used a different product description. Rule 52A of the Central Excise Rules, 1944 contemplates gate pass documentation together with delivery invoices, challans and similar records containing relevant particulars, and those documents had to be read together. As the contemporaneous challans matched the clearances and there was no indication of surreptitious removal of a different product, the matter required fresh examination on the full documentary record. The rejection was set aside and the dispute restored for de novo adjudication. en-us Wed, 07 Dec 1983 00:00:00 +0530 Wed, 05 Nov 2014 12:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166796 Contemporaneous statutory and business records supported the assessee's claim, so the refund/duty determination could not be rejected solely because the gate passes used a different product description. Rule 52A of the Central Excise Rules, 1944 contemplates gate pass documentation together with delivery invoices, challans and similar records containing relevant particulars, and those documents had to be read together. As the contemporaneous challans matched the clearances and there was no indication of surreptitious removal of a different product, the matter required fresh examination on the full documentary record. The rejection was set aside and the dispute restored for de novo adjudication. Case-Laws Central Excise Wed, 07 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166796