https://www.taxtmi.com/caselaws?id=258810 A substantial mismatch between laminates shown as trading sales to Indian Railways and the quantities recorded in RG-1 supported an inference of clandestine manufacture and removal. The contracts required 3 mm laminates to undergo pre-delivery inspection, making the claimed trading purchases implausible, and inquiries showed the alleged suppliers dealt only in thinner laminates. As the appellants offered no satisfactory explanation despite repeated opportunities, the discrepancy was treated as unaccounted clearances under the guise of trading activity. The duty demand and penalties were therefore sustained. en-us Thu, 09 Apr 2015 00:00:00 +0530 Thu, 31 Dec 2015 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258810 A substantial mismatch between laminates shown as trading sales to Indian Railways and the quantities recorded in RG-1 supported an inference of clandestine manufacture and removal. The contracts required 3 mm laminates to undergo pre-delivery inspection, making the claimed trading purchases implausible, and inquiries showed the alleged suppliers dealt only in thinner laminates. As the appellants offered no satisfactory explanation despite repeated opportunities, the discrepancy was treated as unaccounted clearances under the guise of trading activity. The duty demand and penalties were therefore sustained. Case-Laws Central Excise Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258810