https://www.taxtmi.com/caselaws?id=205524 Shortage of laminates, containers and zippers alone was treated as insufficient to infer clandestine manufacture or removal of gutka where no shortage was found in the principal raw materials and there was no corroborative evidence of unaccounted production or clearance; the duty demand was therefore set aside. The Cenvat credit demand was sustained because the shortages of laminates and zippers were not supported by accounting evidence explaining wastage and could indicate short receipt of credit-availing inputs. Penalty on the company was reduced in view of the partial relief, while penalties on the authorised signatories were quashed for lack of proof of personal involvement in the prohibited dealing with excisable goods. en-us Fri, 12 Aug 2011 00:00:00 +0530 Tue, 28 May 2013 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205524 Shortage of laminates, containers and zippers alone was treated as insufficient to infer clandestine manufacture or removal of gutka where no shortage was found in the principal raw materials and there was no corroborative evidence of unaccounted production or clearance; the duty demand was therefore set aside. The Cenvat credit demand was sustained because the shortages of laminates and zippers were not supported by accounting evidence explaining wastage and could indicate short receipt of credit-availing inputs. Penalty on the company was reduced in view of the partial relief, while penalties on the authorised signatories were quashed for lack of proof of personal involvement in the prohibited dealing with excisable goods. Case-Laws Central Excise Fri, 12 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205524