https://www.taxtmi.com/caselaws?id=362847 Duty demand and penalties were found unsustainable where the adjudicating authority had not properly examined the assessee's reconciliation of clearances, excess payments and short payments. The Tribunal noted that liability must be determined with reference to the relevant clearances, available records and practical accounting adjustments recognised in departmental procedure and cited decisions. Because those materials were not duly considered, the impugned order was set aside and the matter was remanded for fresh adjudication after re-evaluating the submissions and determining liability afresh. en-us Mon, 12 Mar 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362847 Duty demand and penalties were found unsustainable where the adjudicating authority had not properly examined the assessee's reconciliation of clearances, excess payments and short payments. The Tribunal noted that liability must be determined with reference to the relevant clearances, available records and practical accounting adjustments recognised in departmental procedure and cited decisions. Because those materials were not duly considered, the impugned order was set aside and the matter was remanded for fresh adjudication after re-evaluating the submissions and determining liability afresh. Case-Laws Central Excise Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362847