https://www.taxtmi.com/caselaws?id=345825 A challenge to duty quantification failed where the appellant claimed that two invoices had been cancelled and the related clearances should be excluded. The departmental records showed clearance of goods, the invoices were signed by the proprietor as authorised signatory, and there was no contemporaneous cancellation record, customer correspondence, or certificate of non-receipt to support the claim. In the absence of credible rebuttal evidence, the documentary evidence of clearance was accepted and the quantified duty demand was upheld. The order confirming the demand was sustained and the appeal was dismissed. en-us Fri, 09 Jun 2017 00:00:00 +0530 Fri, 28 Jul 2017 08:28:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345825 A challenge to duty quantification failed where the appellant claimed that two invoices had been cancelled and the related clearances should be excluded. The departmental records showed clearance of goods, the invoices were signed by the proprietor as authorised signatory, and there was no contemporaneous cancellation record, customer correspondence, or certificate of non-receipt to support the claim. In the absence of credible rebuttal evidence, the documentary evidence of clearance was accepted and the quantified duty demand was upheld. The order confirming the demand was sustained and the appeal was dismissed. Case-Laws Central Excise Fri, 09 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345825