https://www.taxtmi.com/caselaws?id=265754 Parallel invoicing with bogus duty debit particulars supported an inference that the corresponding clearances were made without payment of duty, so the duty demand on those invoices was sustained. By contrast, goods originally cleared on duty, returned by customers as defective, and re-cleared after repair or reconditioning without any credit being taken of the earlier duty paid did not attract a fresh duty burden under Rule 173H, so that demand was set aside. Penalties on the company were upheld only to the extent of the sustained demand; the penalties on two employees were set aside, while the penalty on one employee was maintained. en-us Fri, 10 Apr 2015 00:00:00 +0530 Sat, 13 Feb 2016 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265754 Parallel invoicing with bogus duty debit particulars supported an inference that the corresponding clearances were made without payment of duty, so the duty demand on those invoices was sustained. By contrast, goods originally cleared on duty, returned by customers as defective, and re-cleared after repair or reconditioning without any credit being taken of the earlier duty paid did not attract a fresh duty burden under Rule 173H, so that demand was set aside. Penalties on the company were upheld only to the extent of the sustained demand; the penalties on two employees were set aside, while the penalty on one employee was maintained. Case-Laws Central Excise Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265754