https://www.taxtmi.com/caselaws?id=155729 The Tribunal confirmed the shortage of 40.00 MT of M.S. Scrap during stock taking, upholding the duty demand based on the discrepancy found. However, the allegation of clandestine removal of goods was dismissed due to lack of corroborative evidence, leading to the penalty being dropped. The Tribunal emphasized the necessity of concrete evidence to support allegations of clandestine activities to evade duty payment. en-us Thu, 17 Jun 2010 00:00:00 +0530 Sat, 07 Sep 2013 11:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155729 The Tribunal confirmed the shortage of 40.00 MT of M.S. Scrap during stock taking, upholding the duty demand based on the discrepancy found. However, the allegation of clandestine removal of goods was dismissed due to lack of corroborative evidence, leading to the penalty being dropped. The Tribunal emphasized the necessity of concrete evidence to support allegations of clandestine activities to evade duty payment. Case-Laws Central Excise Thu, 17 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155729