https://www.taxtmi.com/caselaws?id=124367 Stock verification was found unreliable because the initial count was completed very quickly and later revised substantially on re-verification, while the remaining shortage was minor and could be explained by breakage or similar normal causes. In the absence of independent, tangible evidence of clandestine removal or duty evasion, the duty demand could not be sustained. The excess stock was also not shown to be ready for dispatch, and the quantity dispute weighed against confiscation. Accordingly, confiscation and personal penalty also failed. en-us Fri, 07 Dec 2007 00:00:00 +0530 Fri, 28 Sep 2012 14:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124367 Stock verification was found unreliable because the initial count was completed very quickly and later revised substantially on re-verification, while the remaining shortage was minor and could be explained by breakage or similar normal causes. In the absence of independent, tangible evidence of clandestine removal or duty evasion, the duty demand could not be sustained. The excess stock was also not shown to be ready for dispatch, and the quantity dispute weighed against confiscation. Accordingly, confiscation and personal penalty also failed. Case-Laws Central Excise Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124367