https://www.taxtmi.com/caselaws?id=121149 Duty demand on shortage of raw material was sustained where central excise officers verified stock in the presence of the assessee's representative, the assessee's own explanation supported the shortage, and the weighment method could not be discredited merely as eye estimation. The limitation plea also failed on the facts. By contrast, a separate demand founded only on a private document, along with the equal penalty, was set aside because the document and surrounding material did not provide a sufficient basis for confirmation. en-us Tue, 06 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 10:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121149 Duty demand on shortage of raw material was sustained where central excise officers verified stock in the presence of the assessee's representative, the assessee's own explanation supported the shortage, and the weighment method could not be discredited merely as eye estimation. The limitation plea also failed on the facts. By contrast, a separate demand founded only on a private document, along with the equal penalty, was set aside because the document and surrounding material did not provide a sufficient basis for confirmation. Case-Laws Central Excise Tue, 06 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121149