https://www.taxtmi.com/caselaws?id=115785 The appellate tribunal upheld the Commissioner's decision in a case involving discrepancies in stock records, rejecting the revenue's appeal. The Commissioner's order dropping the demand after reconciling discrepancies was confirmed, emphasizing that irregularities in stock records alone do not prove clandestine removal of goods. The tribunal highlighted the significance of reconciling differences with Superintendent's reports before alleging clandestine removal, ultimately affirming the Commissioner's decision and dismissing the revenue's appeal. en-us Wed, 17 Nov 2004 00:00:00 +0530 Fri, 01 Jun 2012 18:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115785 The appellate tribunal upheld the Commissioner's decision in a case involving discrepancies in stock records, rejecting the revenue's appeal. The Commissioner's order dropping the demand after reconciling discrepancies was confirmed, emphasizing that irregularities in stock records alone do not prove clandestine removal of goods. The tribunal highlighted the significance of reconciling differences with Superintendent's reports before alleging clandestine removal, ultimately affirming the Commissioner's decision and dismissing the revenue's appeal. Case-Laws Central Excise Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115785