https://www.taxtmi.com/caselaws?id=112363 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the appellants. The Tribunal found the allegation of clandestine removal lacking substantial evidence, considering the volatile nature of the inputs and the absence of independent corroboration. The appellant's argument regarding the loss in process due to evaporation during manufacturing operations was considered plausible, and the Tribunal concluded that the demand should not have been issued without tangible evidence of removal outside the factory. en-us Mon, 19 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 17:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112363 The Tribunal allowed the appeal, setting aside the duty demand and penalty imposed on the appellants. The Tribunal found the allegation of clandestine removal lacking substantial evidence, considering the volatile nature of the inputs and the absence of independent corroboration. The appellant's argument regarding the loss in process due to evaporation during manufacturing operations was considered plausible, and the Tribunal concluded that the demand should not have been issued without tangible evidence of removal outside the factory. Case-Laws Central Excise Mon, 19 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112363