https://www.taxtmi.com/caselaws?id=269956 The appeal was allowed, and the impugned order was set aside. The court found that the mis-match in opening and closing balance figures in the ER-I Returns was due to a clerical error during the transition to computerization. There was no substantial evidence presented by the Department to support the allegation of clandestine clearance of goods without duty payment. The judgment underscored the significance of accurate record-keeping and cautioned against equating clerical mistakes with illicit activities without proper substantiation. en-us Fri, 10 Jul 2015 00:00:00 +0530 Thu, 25 Feb 2016 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269956 The appeal was allowed, and the impugned order was set aside. The court found that the mis-match in opening and closing balance figures in the ER-I Returns was due to a clerical error during the transition to computerization. There was no substantial evidence presented by the Department to support the allegation of clandestine clearance of goods without duty payment. The judgment underscored the significance of accurate record-keeping and cautioned against equating clerical mistakes with illicit activities without proper substantiation. Case-Laws Central Excise Fri, 10 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269956