https://www.taxtmi.com/caselaws?id=264856 Denial of SSI exemption could not be sustained by relying on diary entries after the clandestine removal demand based on those very entries had been dropped. Once the seized diary was found unreliable, it could not again form the basis for comparing sales tax returns, RT-12 returns and alleged differential duty. The remaining discrepancy between the return figures required consideration of the assessee's explanation, including inclusion of export sales and returned goods, but the adjudication order recorded no finding on that explanation. The confirmation of differential duty and penalties therefore could not stand and the matter required fresh adjudication on the relevant return figures and explanations. en-us Fri, 30 Jan 2015 00:00:00 +0530 Sun, 04 Oct 2015 12:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264856 Denial of SSI exemption could not be sustained by relying on diary entries after the clandestine removal demand based on those very entries had been dropped. Once the seized diary was found unreliable, it could not again form the basis for comparing sales tax returns, RT-12 returns and alleged differential duty. The remaining discrepancy between the return figures required consideration of the assessee's explanation, including inclusion of export sales and returned goods, but the adjudication order recorded no finding on that explanation. The confirmation of differential duty and penalties therefore could not stand and the matter required fresh adjudication on the relevant return figures and explanations. Case-Laws Central Excise Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264856