https://www.taxtmi.com/caselaws?id=4706 A demand of duty based on alleged non-use of duty-free chemicals and invalid clearance of pesticides was held unsustainable where the Revenue relied mainly on a promptly retracted statement, asserted non-existence of a supplier, and alleged absence of machinery. The tribunal found that the retraction was timely, the deponent's inability to understand English was not rebutted, and the later statement, customer confirmations, and transporter evidence supported receipt of the chemicals at the factory and clearance through the trading concern. In the absence of tangible evidence of clandestine removal or non-use of inputs, findings based on doubt and conjecture could not sustain the demand, and the assessee succeeded. en-us Fri, 07 Mar 2008 00:00:00 +0530 Thu, 24 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4706 A demand of duty based on alleged non-use of duty-free chemicals and invalid clearance of pesticides was held unsustainable where the Revenue relied mainly on a promptly retracted statement, asserted non-existence of a supplier, and alleged absence of machinery. The tribunal found that the retraction was timely, the deponent's inability to understand English was not rebutted, and the later statement, customer confirmations, and transporter evidence supported receipt of the chemicals at the factory and clearance through the trading concern. In the absence of tangible evidence of clandestine removal or non-use of inputs, findings based on doubt and conjecture could not sustain the demand, and the assessee succeeded. Case-Laws Central Excise Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4706