https://www.taxtmi.com/caselaws?id=121652 The Appellate Tribunal set aside the demand of Rs. 18,19,434/- due to lack of evidence of clandestine removal of Pharmaceutical Formulations. The burden of proof was placed on the Revenue, and discrepancies between Batch Manufacturing Report and Daily Stock Accounts were explained by the nature of the production process. The Tribunal upheld certain demands but reduced others based on specific ratios, remanding the matter for re-computation. The penalty on the Managing Director was also overturned. The appeals were disposed of with decisions announced in open court. en-us Tue, 13 Feb 2007 00:00:00 +0530 Wed, 01 Aug 2012 12:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121652 The Appellate Tribunal set aside the demand of Rs. 18,19,434/- due to lack of evidence of clandestine removal of Pharmaceutical Formulations. The burden of proof was placed on the Revenue, and discrepancies between Batch Manufacturing Report and Daily Stock Accounts were explained by the nature of the production process. The Tribunal upheld certain demands but reduced others based on specific ratios, remanding the matter for re-computation. The penalty on the Managing Director was also overturned. The appeals were disposed of with decisions announced in open court. Case-Laws Central Excise Tue, 13 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121652