https://www.taxtmi.com/caselaws?id=84672 CEGAT, New Delhi affirmed the duty demand only for the 81 moped tyres found short on physical verification, holding that shortage was not disputed and demand for that quantity is sustainable. The tribunal set aside the remainder of the impugned order because the department relied solely on a private diary without corroborative evidence of clandestine production or removal; expert report doubts were not overcome and mere suspicion cannot substitute proof. Appeal partly allowed. en-us Wed, 13 Dec 1995 00:00:00 +0530 Wed, 15 Oct 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84672 CEGAT, New Delhi affirmed the duty demand only for the 81 moped tyres found short on physical verification, holding that shortage was not disputed and demand for that quantity is sustainable. The tribunal set aside the remainder of the impugned order because the department relied solely on a private diary without corroborative evidence of clandestine production or removal; expert report doubts were not overcome and mere suspicion cannot substitute proof. Appeal partly allowed. Case-Laws Central Excise Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84672