https://www.taxtmi.com/caselaws?id=348300 Allegations of clandestine clearance based mainly on a rough register and recorded statements were found unsustainable because the record lacked independent corroboration of actual manufacture, removal, transport, or input consumption. The unexplained mark "P" in the register was not shown to represent clandestine clearances, and the defence that it denoted returned goods for reprocessing was not disproved. Discrepancies and double entries further weakened the department's case. On that basis, the duty demand and penalty failed, and the assessee was held entitled to Small Scale Industry exemption under Notification No. 8/2003-CE. en-us Fri, 01 Sep 2017 00:00:00 +0530 Wed, 20 Sep 2017 07:36:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348300 Allegations of clandestine clearance based mainly on a rough register and recorded statements were found unsustainable because the record lacked independent corroboration of actual manufacture, removal, transport, or input consumption. The unexplained mark "P" in the register was not shown to represent clandestine clearances, and the defence that it denoted returned goods for reprocessing was not disproved. Discrepancies and double entries further weakened the department's case. On that basis, the duty demand and penalty failed, and the assessee was held entitled to Small Scale Industry exemption under Notification No. 8/2003-CE. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348300