https://www.taxtmi.com/caselaws?id=380926 Removal of partly assembled machinery to a sister unit for storage, when driven by shortage of space and fully reflected in statutory records, was treated as a procedural lapse rather than clandestine clearance. The record showed endorsed storage arrangements at the sister unit and provisional duty payment on notional value that was not lower than the revised demand. As there was no evidence of suppression, diversion, or mala fide intent, the absence of the correct storage protocol could not sustain duty demand, confiscation, or penalty. The demands and penalties were held unsustainable. en-us Tue, 12 Mar 2019 00:00:00 +0530 Sat, 01 Jun 2019 07:53:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380926 Removal of partly assembled machinery to a sister unit for storage, when driven by shortage of space and fully reflected in statutory records, was treated as a procedural lapse rather than clandestine clearance. The record showed endorsed storage arrangements at the sister unit and provisional duty payment on notional value that was not lower than the revised demand. As there was no evidence of suppression, diversion, or mala fide intent, the absence of the correct storage protocol could not sustain duty demand, confiscation, or penalty. The demands and penalties were held unsustainable. Case-Laws Central Excise Tue, 12 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380926