https://www.taxtmi.com/caselaws?id=51647 Duty on man-made fabrics sarees could not be sustained on a mere presumption that a shortage of gray fabric necessarily meant unrecorded manufacture and clearance; without positive corroborative evidence, the demand failed. Consequent penalties also could not stand: once the duty demand was set aside, the Section 11AC penalty fell with it, and confiscation with redemption fine and Rule 173Q penalty were unjustified where the sarees found in the factory were plausibly explained as running-length goods awaiting cutting and RG 1 entry. Mere non-accountal, without more, was insufficient to establish confiscable contravention. en-us Tue, 17 Sep 2002 00:00:00 +0530 Mon, 27 Sep 2010 13:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51647 Duty on man-made fabrics sarees could not be sustained on a mere presumption that a shortage of gray fabric necessarily meant unrecorded manufacture and clearance; without positive corroborative evidence, the demand failed. Consequent penalties also could not stand: once the duty demand was set aside, the Section 11AC penalty fell with it, and confiscation with redemption fine and Rule 173Q penalty were unjustified where the sarees found in the factory were plausibly explained as running-length goods awaiting cutting and RG 1 entry. Mere non-accountal, without more, was insufficient to establish confiscable contravention. Case-Laws Central Excise Tue, 17 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51647