https://www.taxtmi.com/caselaws?id=84242 The appellate tribunal overturned the lower appellate authority's decision, granting the appellant the benefit of the doubt due to insufficient evidence proving the shortage of cement. The tribunal emphasized the necessity of establishing shortages through reliable evidence and highlighted the lack of concrete proof regarding the alleged illicit removal of cement from the factory. The dip reading method was deemed unreliable, and the consideration of the shortage of bags as indicative of cement shortage led to a contradictory decision. en-us Thu, 19 Jan 1995 00:00:00 +0530 Wed, 20 Jul 2011 16:15:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84242 The appellate tribunal overturned the lower appellate authority's decision, granting the appellant the benefit of the doubt due to insufficient evidence proving the shortage of cement. The tribunal emphasized the necessity of establishing shortages through reliable evidence and highlighted the lack of concrete proof regarding the alleged illicit removal of cement from the factory. The dip reading method was deemed unreliable, and the consideration of the shortage of bags as indicative of cement shortage led to a contradictory decision. Case-Laws Central Excise Thu, 19 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84242