https://www.taxtmi.com/caselaws?id=154286 Central excise duty demand based on alleged stock shortage and private records was found unsustainable because the physical verification was not reliably supported by a proper panchnama, clear measurement methodology, or a quantified stock report. The alleged clandestine removals were also rejected because the private records were not proved to be authentic or properly linked to the unit, and no corroboration emerged from buyers, transport documents, electricity use, raw material procurement, or sale proceeds. In the absence of positive and tangible evidence, the burden on the Revenue was not discharged, and the proposed penalties and interest could not survive. en-us Fri, 28 Nov 2008 00:00:00 +0530 Fri, 16 Aug 2013 17:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154286 Central excise duty demand based on alleged stock shortage and private records was found unsustainable because the physical verification was not reliably supported by a proper panchnama, clear measurement methodology, or a quantified stock report. The alleged clandestine removals were also rejected because the private records were not proved to be authentic or properly linked to the unit, and no corroboration emerged from buyers, transport documents, electricity use, raw material procurement, or sale proceeds. In the absence of positive and tangible evidence, the burden on the Revenue was not discharged, and the proposed penalties and interest could not survive. Case-Laws Central Excise Fri, 28 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154286