https://www.taxtmi.com/caselaws?id=83946 The Tribunal granted the appellant the benefit of doubt regarding clandestine removal of goods due to lack of concrete evidence but held them liable for tampering with a statutory document, reducing the penalty from Rs. 10,000/- to Rs. 1,000/-. The appellant altered the Gate Pass date for audit purposes at the request of the consignee's accounts department, leading to the penalty. The Tribunal emphasized the need for evidence linking date changes to illicit activities and stressed compliance with statutory requirements to uphold documentation integrity in excise matters. en-us Mon, 07 Nov 1994 00:00:00 +0530 Mon, 18 Jul 2011 18:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83946 The Tribunal granted the appellant the benefit of doubt regarding clandestine removal of goods due to lack of concrete evidence but held them liable for tampering with a statutory document, reducing the penalty from Rs. 10,000/- to Rs. 1,000/-. The appellant altered the Gate Pass date for audit purposes at the request of the consignee's accounts department, leading to the penalty. The Tribunal emphasized the need for evidence linking date changes to illicit activities and stressed compliance with statutory requirements to uphold documentation integrity in excise matters. Case-Laws Central Excise Mon, 07 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83946