https://www.taxtmi.com/caselaws?id=335787 Marginal overfilling of packed carbon black was treated as a recognised commercial practice, and the department's evidence, collected without effective rebuttal, did not prove clandestine removal. No extra consideration was shown for the slightly excess quantity dispatched, as duty was charged only on the invoiced quantity and the purchaser confirmed no additional payment. In the absence of clandestine removal or higher realisation, excise duty could not be demanded on the excess packed quantity, and the extended period of limitation was also unavailable to the Revenue. The impugned demand and penalties were therefore set aside. en-us Wed, 14 Sep 2016 00:00:00 +0530 Tue, 30 Jan 2018 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335787 Marginal overfilling of packed carbon black was treated as a recognised commercial practice, and the department's evidence, collected without effective rebuttal, did not prove clandestine removal. No extra consideration was shown for the slightly excess quantity dispatched, as duty was charged only on the invoiced quantity and the purchaser confirmed no additional payment. In the absence of clandestine removal or higher realisation, excise duty could not be demanded on the excess packed quantity, and the extended period of limitation was also unavailable to the Revenue. The impugned demand and penalties were therefore set aside. Case-Laws Central Excise Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335787