https://www.taxtmi.com/caselaws?id=124205 The appellate authority overturned the decision confirming duty demand and penalties against the appellant in a case involving shortages of final products and raw materials. Despite admitting to shortages, there was insufficient evidence to establish clandestine manufacture and removal of goods. As the Revenue failed to prove unauthorized removal without duty payment, the appellate authority granted the appellant the benefit of doubt, setting aside the previous order and allowing the appeal with consequential relief. en-us Tue, 12 Jun 2007 00:00:00 +0530 Wed, 20 Dec 2017 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124205 The appellate authority overturned the decision confirming duty demand and penalties against the appellant in a case involving shortages of final products and raw materials. Despite admitting to shortages, there was insufficient evidence to establish clandestine manufacture and removal of goods. As the Revenue failed to prove unauthorized removal without duty payment, the appellate authority granted the appellant the benefit of doubt, setting aside the previous order and allowing the appeal with consequential relief. Case-Laws Central Excise Tue, 12 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124205