https://www.taxtmi.com/caselaws?id=116560 The Tribunal set aside the impugned order, allowing the appeals as there was no shortage of inputs, no clearance of final products without duty payment, and insufficient evidence to support the confiscation of the currency. The demand based on excess raw material receipt and duty-free finished goods clearance was deemed unsustainable. The Tribunal emphasized discrepancies in stock quantities but found the private record entries to be approximate, ruling in favor of the appellants due to the lack of concrete evidence linking truck movements to duty-free goods clearance. en-us Fri, 10 Jun 2005 00:00:00 +0530 Wed, 13 Jun 2012 15:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116560 The Tribunal set aside the impugned order, allowing the appeals as there was no shortage of inputs, no clearance of final products without duty payment, and insufficient evidence to support the confiscation of the currency. The demand based on excess raw material receipt and duty-free finished goods clearance was deemed unsustainable. The Tribunal emphasized discrepancies in stock quantities but found the private record entries to be approximate, ruling in favor of the appellants due to the lack of concrete evidence linking truck movements to duty-free goods clearance. Case-Laws Central Excise Fri, 10 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116560