https://www.taxtmi.com/caselaws?id=120559 Allegations of clandestine removal based only on shortage of polished granite slabs could not be sustained where the shortage was explained by waste and breakage from the polishing process. Mere stock shortage, without corroborative evidence of actual clearance to buyers, was held insufficient to prove evasion of duty. The Revenue was required to produce supporting material such as transport evidence, buyer details, and proof of receipt of consideration. In the absence of such evidence, the charge failed and the demand and penalty could not be upheld. en-us Thu, 14 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 12:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120559 Allegations of clandestine removal based only on shortage of polished granite slabs could not be sustained where the shortage was explained by waste and breakage from the polishing process. Mere stock shortage, without corroborative evidence of actual clearance to buyers, was held insufficient to prove evasion of duty. The Revenue was required to produce supporting material such as transport evidence, buyer details, and proof of receipt of consideration. In the absence of such evidence, the charge failed and the demand and penalty could not be upheld. Case-Laws Central Excise Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120559