https://www.taxtmi.com/caselaws?id=48716 Documentary evidence of transport, gate passes, receipts, check-post records and statutory intimations was treated as sufficient to show actual movement and receipt of duty-paid goods, so allegations of clandestine removal and the related duty demand failed. On that basis, the disputed quantities were also not treated as liable to confiscation, and the associated redemption fines were set aside. The demand to reverse set-off and proforma credit likewise failed because the record did not show wrongful availment without receipt of goods. However, the Tribunal found serious procedural irregularities in misdescription of goods and non-conforming excise practice, so penalty was retained in principle but reduced to a lower amount. en-us Tue, 22 Jan 1985 00:00:00 +0530 Fri, 10 Nov 2023 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48716 Documentary evidence of transport, gate passes, receipts, check-post records and statutory intimations was treated as sufficient to show actual movement and receipt of duty-paid goods, so allegations of clandestine removal and the related duty demand failed. On that basis, the disputed quantities were also not treated as liable to confiscation, and the associated redemption fines were set aside. The demand to reverse set-off and proforma credit likewise failed because the record did not show wrongful availment without receipt of goods. However, the Tribunal found serious procedural irregularities in misdescription of goods and non-conforming excise practice, so penalty was retained in principle but reduced to a lower amount. Case-Laws Central Excise Tue, 22 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48716