https://www.taxtmi.com/caselaws?id=2329 Goods removed for authorised repacking under departmental permission were treated as non-marketable in their existing condition, and the record showed no suppression with intent to evade duty. On those facts, duty demand on welding electrodes, together with extended limitation, interest and penalties, was not sustainable. A separate demand based on a difference between ER-1 returns and daily production records also failed because the variation was unsupported by independent evidence of clandestine removal and was explained as a difference between manufactured output and actual consumption. The document states that, in the absence of proof of evasion, such demands cannot be upheld. en-us Fri, 01 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2329 Goods removed for authorised repacking under departmental permission were treated as non-marketable in their existing condition, and the record showed no suppression with intent to evade duty. On those facts, duty demand on welding electrodes, together with extended limitation, interest and penalties, was not sustainable. A separate demand based on a difference between ER-1 returns and daily production records also failed because the variation was unsupported by independent evidence of clandestine removal and was explained as a difference between manufactured output and actual consumption. The document states that, in the absence of proof of evasion, such demands cannot be upheld. Case-Laws Central Excise Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2329