https://www.taxtmi.com/caselaws?id=31898 CESTAT, New Delhi held that a demand based only on a gate register and an alleged shortage of inputs could not stand without positive evidence of clandestine removal. Goods shown in the gate register were explained as having been sent for repairs, and detailed particulars were furnished in reply to the show cause notice; on that record, the authorities found no material to prove illicit removal. The tribunal also held that non-compliance with the prescribed procedure for movement of repair goods, by itself, did not establish clandestine removal or justify penalty. The duty demand and penalty were therefore unsustainable, and the Revenue's challenge failed. en-us Tue, 08 Apr 2008 00:00:00 +0530 Mon, 29 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31898 CESTAT, New Delhi held that a demand based only on a gate register and an alleged shortage of inputs could not stand without positive evidence of clandestine removal. Goods shown in the gate register were explained as having been sent for repairs, and detailed particulars were furnished in reply to the show cause notice; on that record, the authorities found no material to prove illicit removal. The tribunal also held that non-compliance with the prescribed procedure for movement of repair goods, by itself, did not establish clandestine removal or justify penalty. The duty demand and penalty were therefore unsustainable, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 08 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31898