https://www.taxtmi.com/caselaws?id=268534 Duty, interest and penalty on samples drawn for in-house testing could not be sustained where the assessee maintained registers showing drawal and disposal, and there was no evidence of market clearance, suppression of records, misstatement or clandestine removal. The absence of an entry showing the date of destruction, by itself, was insufficient to draw an adverse inference. On the facts recorded, the basis for confirming the demand and penal consequences was not established. en-us Fri, 10 Apr 2015 00:00:00 +0530 Tue, 03 May 2016 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268534 Duty, interest and penalty on samples drawn for in-house testing could not be sustained where the assessee maintained registers showing drawal and disposal, and there was no evidence of market clearance, suppression of records, misstatement or clandestine removal. The absence of an entry showing the date of destruction, by itself, was insufficient to draw an adverse inference. On the facts recorded, the basis for confirming the demand and penal consequences was not established. Case-Laws Central Excise Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268534