https://www.taxtmi.com/caselaws?id=260857 Job work clearances supported by challans and related records could not be rejected summarily, so the duty demand, interest and equal penalty on alleged clandestine clearances of HDPE caps were set aside and the matter remanded for de novo adjudication. Exempt HDPE waste meant for recycling and unaccounted HDPE granules, as raw material, were held not liable to confiscation merely for non-entry in the RG-1 register. Confiscation was, however, sustained for fully finished HDPE containers and caps found unaccounted in RG-1, with consequential reduction of redemption fine and penalty. en-us Wed, 28 Jan 2015 00:00:00 +0530 Thu, 25 Jun 2015 06:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260857 Job work clearances supported by challans and related records could not be rejected summarily, so the duty demand, interest and equal penalty on alleged clandestine clearances of HDPE caps were set aside and the matter remanded for de novo adjudication. Exempt HDPE waste meant for recycling and unaccounted HDPE granules, as raw material, were held not liable to confiscation merely for non-entry in the RG-1 register. Confiscation was, however, sustained for fully finished HDPE containers and caps found unaccounted in RG-1, with consequential reduction of redemption fine and penalty. Case-Laws Central Excise Wed, 28 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260857