https://www.taxtmi.com/caselaws?id=87025 Allegations of clandestine removal of nylon POY yarn and defective record maintenance were found unsupported by a complete evidentiary foundation, because the alleged shortages were not properly worked out from statutory records or physical verification. The appellants had produced a receipts-and-disposals chart, but the adjudicating authority had not correlated total receipts, clearances, wastage, and returns to the parent unit. The matter was remanded for fresh examination of the records and the explanation offered, so that any shortage could be determined in accordance with law. en-us Tue, 17 Jun 1997 00:00:00 +0530 Mon, 29 Aug 2011 18:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87025 Allegations of clandestine removal of nylon POY yarn and defective record maintenance were found unsupported by a complete evidentiary foundation, because the alleged shortages were not properly worked out from statutory records or physical verification. The appellants had produced a receipts-and-disposals chart, but the adjudicating authority had not correlated total receipts, clearances, wastage, and returns to the parent unit. The matter was remanded for fresh examination of the records and the explanation offered, so that any shortage could be determined in accordance with law. Case-Laws Central Excise Tue, 17 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87025