https://www.taxtmi.com/caselaws?id=4660 Demand of central excise duty on scrap entries in a job-work assessee's balance sheet was held unsustainable because the department relied on assumptions rather than concrete evidence of clandestine removal or clearance of rejected finished goods. The assessee had explained that the polythene bags were only minor defective goods capable of rectification, and the inference that scrap necessarily represented duty-paid removals was not supported by the record. In the absence of proof that the alleged scrap was diverted or misused, the duty demand and equal penalty were set aside. en-us Fri, 01 Feb 2008 00:00:00 +0530 Sat, 19 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4660 Demand of central excise duty on scrap entries in a job-work assessee's balance sheet was held unsustainable because the department relied on assumptions rather than concrete evidence of clandestine removal or clearance of rejected finished goods. The assessee had explained that the polythene bags were only minor defective goods capable of rectification, and the inference that scrap necessarily represented duty-paid removals was not supported by the record. In the absence of proof that the alleged scrap was diverted or misused, the duty demand and equal penalty were set aside. Case-Laws Central Excise Fri, 01 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4660