https://www.taxtmi.com/caselaws?id=118810 The Tribunal allowed the appeals, setting aside the demand of excise duty and penalties amounting to approximately Rs. 30 lakhs against the manufacturer of Carbon Electrode Paste and other company officials. The decision was based on the lack of sufficient evidence to prove clandestine removal of goods, as the weighment slips recovered from the factory were not conclusively linked to specific goods and lacked adequate correlation with supporting documents. The discrepancies in the evidence and the nature of raw materials used by the manufacturer led to the rejection of the demand and penalties. en-us Tue, 06 Sep 2005 00:00:00 +0530 Fri, 06 Jul 2012 10:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118810 The Tribunal allowed the appeals, setting aside the demand of excise duty and penalties amounting to approximately Rs. 30 lakhs against the manufacturer of Carbon Electrode Paste and other company officials. The decision was based on the lack of sufficient evidence to prove clandestine removal of goods, as the weighment slips recovered from the factory were not conclusively linked to specific goods and lacked adequate correlation with supporting documents. The discrepancies in the evidence and the nature of raw materials used by the manufacturer led to the rejection of the demand and penalties. Case-Laws Central Excise Tue, 06 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118810