https://www.taxtmi.com/caselaws?id=288353 Transfer of duty-free furnace oil between two EOUs of the same assessee for use in power generation did not attract duty, confiscation, or redemption fine merely because prior departmental permission was not obtained, as the lapse was procedural and there was no evidence of suppression or intent to evade. The alleged short receipt of furnace oil was also not proved, since the demand rested on assumptions from transport charges without reliable corroboration or verification. Claims of clandestine removal of yarn and waste required fresh determination because the duty position and classification issues were not properly worked out, and related penalties were left to follow that reassessment. en-us Thu, 08 Nov 2007 00:00:00 +0530 Fri, 14 Jan 2022 14:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288353 Transfer of duty-free furnace oil between two EOUs of the same assessee for use in power generation did not attract duty, confiscation, or redemption fine merely because prior departmental permission was not obtained, as the lapse was procedural and there was no evidence of suppression or intent to evade. The alleged short receipt of furnace oil was also not proved, since the demand rested on assumptions from transport charges without reliable corroboration or verification. Claims of clandestine removal of yarn and waste required fresh determination because the duty position and classification issues were not properly worked out, and related penalties were left to follow that reassessment. Case-Laws Central Excise Thu, 08 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288353