https://www.taxtmi.com/caselaws?id=82942 The Appellate Tribunal CEGAT, New Delhi, upheld the adjudicating authority's orders in two appeals concerning alleged excesses and shortages of TV sets during stock verification at the appellant's factory. The Tribunal found the appellant's explanations for the discrepancies unsatisfactory, noting a lack of documentary evidence and failure to substantiate claims. The Tribunal dismissed the appeals, emphasizing the appellant's failure to maintain proper stock and accounts, leading to the imposition of duties, fines, and penalties. The Vice President's concurrence highlighted that provisional release of goods did not absolve the appellant from their liabilities, resulting in the dismissal of the appeals. en-us Thu, 02 Dec 1993 00:00:00 +0530 Fri, 08 Jul 2011 12:53:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82942 The Appellate Tribunal CEGAT, New Delhi, upheld the adjudicating authority's orders in two appeals concerning alleged excesses and shortages of TV sets during stock verification at the appellant's factory. The Tribunal found the appellant's explanations for the discrepancies unsatisfactory, noting a lack of documentary evidence and failure to substantiate claims. The Tribunal dismissed the appeals, emphasizing the appellant's failure to maintain proper stock and accounts, leading to the imposition of duties, fines, and penalties. The Vice President's concurrence highlighted that provisional release of goods did not absolve the appellant from their liabilities, resulting in the dismissal of the appeals. Case-Laws Central Excise Thu, 02 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82942