https://www.taxtmi.com/caselaws?id=362092 Rule 16 credit for returned rejected goods requires contemporaneous, credible evidence that the goods were actually processed or repaired and cleared on payment of duty. Credit was denied because records did not substantiate processing, repair, or duty-paid clearance; investigation material indicated that the goods were cut and scrapped, daily production reports omitted such goods, and a later reconstructed computer-generated chart lacked supporting documentation. Penalty was sustained against the individual involved in presenting the fabricated chart, as this demonstrated awareness and participation in the improper evidentiary exercise. The duty demand and accompanying penalty were therefore sustained. en-us Fri, 25 May 2018 00:00:00 +0530 Wed, 20 Jun 2018 10:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362092 Rule 16 credit for returned rejected goods requires contemporaneous, credible evidence that the goods were actually processed or repaired and cleared on payment of duty. Credit was denied because records did not substantiate processing, repair, or duty-paid clearance; investigation material indicated that the goods were cut and scrapped, daily production reports omitted such goods, and a later reconstructed computer-generated chart lacked supporting documentation. Penalty was sustained against the individual involved in presenting the fabricated chart, as this demonstrated awareness and participation in the improper evidentiary exercise. The duty demand and accompanying penalty were therefore sustained. Case-Laws Central Excise Fri, 25 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362092