https://www.taxtmi.com/caselaws?id=115255 The Appellate Tribunal CESTAT, New Delhi, modified the impugned order, confirming duty for the unexplained shortage of 989.745 kgs of rolls while setting aside duties for other raw materials due to insufficient evidence of clandestine manufacturing. Penalties against the company, its Managing Director, and accountant were adjusted based on the findings. The Tribunal emphasized the necessity for concrete evidence over assumptions, leading to a resolution of the appeals in favor of the appellants for most charges, except for the confirmed duty on rolls. The judgment was delivered on 7-4-2005. en-us Thu, 07 Apr 2005 00:00:00 +0530 Wed, 08 May 2024 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115255 The Appellate Tribunal CESTAT, New Delhi, modified the impugned order, confirming duty for the unexplained shortage of 989.745 kgs of rolls while setting aside duties for other raw materials due to insufficient evidence of clandestine manufacturing. Penalties against the company, its Managing Director, and accountant were adjusted based on the findings. The Tribunal emphasized the necessity for concrete evidence over assumptions, leading to a resolution of the appeals in favor of the appellants for most charges, except for the confirmed duty on rolls. The judgment was delivered on 7-4-2005. Case-Laws Central Excise Thu, 07 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115255