https://www.taxtmi.com/caselaws?id=53632 Penalty was held unsustainable where the entire duty had been paid before issuance of the show-cause notice, and the penal demand was deleted. Demands based on waste and scrap were rejected because private computer print-outs were not properly authenticated and no independent evidence proved clandestine removal. The demand relating to original equipment and replacements was not fully supported, as the estimate was based on an uncorroborated statement without register-based or other corroborative proof. The extended period of limitation for inter-unit components was also found inapplicable because suppression and intent to evade were not established, particularly in a revenue-neutral arrangement. en-us Fri, 17 Dec 2004 00:00:00 +0530 Wed, 19 Jun 2024 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53632 Penalty was held unsustainable where the entire duty had been paid before issuance of the show-cause notice, and the penal demand was deleted. Demands based on waste and scrap were rejected because private computer print-outs were not properly authenticated and no independent evidence proved clandestine removal. The demand relating to original equipment and replacements was not fully supported, as the estimate was based on an uncorroborated statement without register-based or other corroborative proof. The extended period of limitation for inter-unit components was also found inapplicable because suppression and intent to evade were not established, particularly in a revenue-neutral arrangement. Case-Laws Central Excise Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53632