https://www.taxtmi.com/caselaws?id=53059 Removal of bags without duty-paying invoices supported a duty demand and penalty, as the absence of prescribed invoices at removal indicated clearance without payment of duty and intent to evade. By contrast, the demand on fabrics allegedly cleared as waste failed because clandestine removal was not proved by tangible or corroborative evidence; extrapolation from limited production records and assumptions could not discharge the Department's burden. As a result, the demand and connected penalties on the waste allegation were set aside, while the duty demand and penalty on the bags count were sustained. en-us Mon, 09 Feb 2004 00:00:00 +0530 Tue, 25 Jun 2024 20:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53059 Removal of bags without duty-paying invoices supported a duty demand and penalty, as the absence of prescribed invoices at removal indicated clearance without payment of duty and intent to evade. By contrast, the demand on fabrics allegedly cleared as waste failed because clandestine removal was not proved by tangible or corroborative evidence; extrapolation from limited production records and assumptions could not discharge the Department's burden. As a result, the demand and connected penalties on the waste allegation were set aside, while the duty demand and penalty on the bags count were sustained. Case-Laws Central Excise Mon, 09 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53059