https://www.taxtmi.com/caselaws?id=343832 Clearance documents and delivery challans described goods as free replacements, rectified and returned, short-supplied, sent as it is, and samples, but the investigation found separate internal identification markings and no satisfactory proof of genuine returns, rectification, or corresponding short supply. On those facts, the disputed descriptions were treated as camouflage for clandestine removal of excisable goods without payment of duty. The duty demand and consequential penalties were therefore sustained, and the order dropping the demands was set aside. en-us Mon, 01 May 2017 00:00:00 +0530 Fri, 02 Jun 2017 06:18:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343832 Clearance documents and delivery challans described goods as free replacements, rectified and returned, short-supplied, sent as it is, and samples, but the investigation found separate internal identification markings and no satisfactory proof of genuine returns, rectification, or corresponding short supply. On those facts, the disputed descriptions were treated as camouflage for clandestine removal of excisable goods without payment of duty. The duty demand and consequential penalties were therefore sustained, and the order dropping the demands was set aside. Case-Laws Central Excise Mon, 01 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343832