https://www.taxtmi.com/caselaws?id=52992 Excise duty on acrylic yarn could not be sustained on the basis of alleged fictitious job workers alone, because clandestine manufacture and removal were not proved by tangible evidence of sale or clearance. The assessee's shipping bills, invoices, bank realisation certificates, DEEC books and redemption letters supported export compliance, and the Revenue did not rebut them. As the duty demand failed for want of proof, the associated penalties under the Central Excise Act and Rules also could not survive. The demand and penalties were therefore set aside, with complete relief to the assessee. en-us Tue, 06 Jul 2004 00:00:00 +0530 Fri, 08 Oct 2010 18:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52992 Excise duty on acrylic yarn could not be sustained on the basis of alleged fictitious job workers alone, because clandestine manufacture and removal were not proved by tangible evidence of sale or clearance. The assessee's shipping bills, invoices, bank realisation certificates, DEEC books and redemption letters supported export compliance, and the Revenue did not rebut them. As the duty demand failed for want of proof, the associated penalties under the Central Excise Act and Rules also could not survive. The demand and penalties were therefore set aside, with complete relief to the assessee. Case-Laws Central Excise Tue, 06 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52992