https://www.taxtmi.com/caselaws?id=52347 Duty demand could not be sustained merely because petroleum products were moved between interconnected refinery tanks without following the procedural requirements of Rule 143A. The record did not establish that the goods were cleared from the refinery without payment of duty, and there was no evidence of clandestine removal or any duty-free clearance outside the premises. Mere procedural non-compliance, without proof of actual removal of excisable goods, was held insufficient to uphold the demand. The impugned order was set aside and the assessee's appeals were allowed with consequential relief. en-us Tue, 04 Nov 2003 00:00:00 +0530 Tue, 05 Oct 2010 12:58:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52347 Duty demand could not be sustained merely because petroleum products were moved between interconnected refinery tanks without following the procedural requirements of Rule 143A. The record did not establish that the goods were cleared from the refinery without payment of duty, and there was no evidence of clandestine removal or any duty-free clearance outside the premises. Mere procedural non-compliance, without proof of actual removal of excisable goods, was held insufficient to uphold the demand. The impugned order was set aside and the assessee's appeals were allowed with consequential relief. Case-Laws Central Excise Tue, 04 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52347