https://www.taxtmi.com/caselaws?id=368501 Duty demand for alleged clandestine clearance of pig iron was rejected because the documentary record supported only the diverted export consignment and its duty-paid sale. The railway receipt showed movement of 2400 MT from Paradip Port, the quantity was reflected in the RG-1 register, and the two invoices together accounted for that same clearance. The allegation of an additional 2400 MT clearance was not backed by corroborative evidence, and there was no material to show receipt or transport of any further quantity to the consignee. An unexplained RG-1 credit entry, without supporting proof, was held insufficient to sustain the charge. en-us Wed, 26 Sep 2018 00:00:00 +0530 Wed, 10 Oct 2018 09:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368501 Duty demand for alleged clandestine clearance of pig iron was rejected because the documentary record supported only the diverted export consignment and its duty-paid sale. The railway receipt showed movement of 2400 MT from Paradip Port, the quantity was reflected in the RG-1 register, and the two invoices together accounted for that same clearance. The allegation of an additional 2400 MT clearance was not backed by corroborative evidence, and there was no material to show receipt or transport of any further quantity to the consignee. An unexplained RG-1 credit entry, without supporting proof, was held insufficient to sustain the charge. Case-Laws Central Excise Wed, 26 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368501