https://www.taxtmi.com/caselaws?id=420278 A duty demand raised on alleged excess clearance of surplus raw material by an EOU on debonding was held unsustainable because the revenue did not disclose or prove the basis of quantification. Customs permissions did not prescribe any quantity or value limit, yet the demand relied on an asserted excess clearance figure and short payment without a supporting chart, document, or evidence showing how those figures were derived. In the absence of corroborative material establishing excess clearance or non-payment of duty, the demand could not stand, and the consequential interest and penalty were also set aside. en-us Tue, 22 Mar 2022 00:00:00 +0530 Wed, 15 Feb 2023 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420278 A duty demand raised on alleged excess clearance of surplus raw material by an EOU on debonding was held unsustainable because the revenue did not disclose or prove the basis of quantification. Customs permissions did not prescribe any quantity or value limit, yet the demand relied on an asserted excess clearance figure and short payment without a supporting chart, document, or evidence showing how those figures were derived. In the absence of corroborative material establishing excess clearance or non-payment of duty, the demand could not stand, and the consequential interest and penalty were also set aside. Case-Laws Central Excise Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420278