https://www.taxtmi.com/caselaws?id=336399 Duty and interest on alleged clearances of samples, demonstration goods, and short-supplied goods were sustained because the assessee did not satisfactorily prove return, accounting, or proper correlation of records, and the explanation was unsupported on the available material. Equal penalty under section 11AC was set aside because the factual foundation for invoking the harsh penal provision was not established, including the absence of inquiry into recipients and the overall insufficiency of evidence for penal liability. en-us Thu, 28 Jul 2016 00:00:00 +0530 Wed, 21 Dec 2016 09:49:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336399 Duty and interest on alleged clearances of samples, demonstration goods, and short-supplied goods were sustained because the assessee did not satisfactorily prove return, accounting, or proper correlation of records, and the explanation was unsupported on the available material. Equal penalty under section 11AC was set aside because the factual foundation for invoking the harsh penal provision was not established, including the absence of inquiry into recipients and the overall insufficiency of evidence for penal liability. Case-Laws Central Excise Thu, 28 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336399