https://www.taxtmi.com/caselaws?id=380142 Accessories of vehicles cleared in wholesale packs to industrial buyers were treated as assessable under Section 4, not under Section 4A read with Notification No. 49/2008-CE (NT), because the notification covered only parts, components and assemblies intended for retail valuation and the later amendment adding accessories showed they were not earlier included. Allegations of clandestine removal of job-work goods and inputs failed for want of corroborative evidence such as diversion, consideration, stock discrepancy or supporting statements, so the duty demands were not sustainable. Goods supported by invoices and lying in the factory pending clearance could not be confiscated merely for incomplete stock records, and the connected demand also failed. en-us Mon, 13 May 2019 00:00:00 +0530 Tue, 14 May 2019 16:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380142 Accessories of vehicles cleared in wholesale packs to industrial buyers were treated as assessable under Section 4, not under Section 4A read with Notification No. 49/2008-CE (NT), because the notification covered only parts, components and assemblies intended for retail valuation and the later amendment adding accessories showed they were not earlier included. Allegations of clandestine removal of job-work goods and inputs failed for want of corroborative evidence such as diversion, consideration, stock discrepancy or supporting statements, so the duty demands were not sustainable. Goods supported by invoices and lying in the factory pending clearance could not be confiscated merely for incomplete stock records, and the connected demand also failed. Case-Laws Central Excise Mon, 13 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380142