https://www.taxtmi.com/caselaws?id=30285 Documentary evidence and purchase-order correspondence were treated as decisive in showing that the invoiced value and delivery-challan entries reflected a composite supply of containers with lids, so a separate excise demand for alleged undeclared lid clearances was not sustained. The remaining duty demands relating to replacement clearances and unaccounted scrap were maintained. Confiscation of unaccounted goods was upheld despite omission to specify the exact sub-clause of Rule 173Q, but the redemption fine and penalty were reduced in line with the deletion of the principal demand; interest on the upheld liability remained payable. en-us Wed, 27 Feb 2008 00:00:00 +0530 Thu, 21 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30285 Documentary evidence and purchase-order correspondence were treated as decisive in showing that the invoiced value and delivery-challan entries reflected a composite supply of containers with lids, so a separate excise demand for alleged undeclared lid clearances was not sustained. The remaining duty demands relating to replacement clearances and unaccounted scrap were maintained. Confiscation of unaccounted goods was upheld despite omission to specify the exact sub-clause of Rule 173Q, but the redemption fine and penalty were reduced in line with the deletion of the principal demand; interest on the upheld liability remained payable. Case-Laws Central Excise Wed, 27 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30285