https://www.taxtmi.com/caselaws?id=107456 A duty demand based on alleged clandestine removal and stock shortage was found unsustainable where the factory had been affected by cyclone and flood, the assessee had informed the Revenue about closure and loss of materials, and remission of duty had been sought. In the absence of direct or indirect evidence proving clandestine removal, the allegation was not established beyond doubt. The stock shortage noted during inspection, in these circumstances, was insufficient to support the charge, and the duty demand was set aside in favour of the assessee. en-us Mon, 20 Jan 2003 00:00:00 +0530 Thu, 22 Mar 2012 16:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107456 A duty demand based on alleged clandestine removal and stock shortage was found unsustainable where the factory had been affected by cyclone and flood, the assessee had informed the Revenue about closure and loss of materials, and remission of duty had been sought. In the absence of direct or indirect evidence proving clandestine removal, the allegation was not established beyond doubt. The stock shortage noted during inspection, in these circumstances, was insufficient to support the charge, and the duty demand was set aside in favour of the assessee. Case-Laws Central Excise Mon, 20 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107456