https://www.taxtmi.com/caselaws?id=106456 Duty could not be confirmed on alleged biscuit shortages or excess stock where the stock verification record and panchnama were found wholly unreliable; a defective panchnama could not be cured by the driver's statement, so no safe basis remained for sustaining the demand. Confiscation of the vehicle also could not be examined in the appeal because that liability had not been adjudicated below, the appeal did not properly cover that issue, and the assessee company was not the vehicle owner. The adjudication order was therefore left undisturbed and the Revenue's challenge failed. en-us Tue, 23 Jul 2002 00:00:00 +0530 Wed, 14 Mar 2012 12:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106456 Duty could not be confirmed on alleged biscuit shortages or excess stock where the stock verification record and panchnama were found wholly unreliable; a defective panchnama could not be cured by the driver's statement, so no safe basis remained for sustaining the demand. Confiscation of the vehicle also could not be examined in the appeal because that liability had not been adjudicated below, the appeal did not properly cover that issue, and the assessee company was not the vehicle owner. The adjudication order was therefore left undisturbed and the Revenue's challenge failed. Case-Laws Central Excise Tue, 23 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106456