https://www.taxtmi.com/caselaws?id=213752 The Tribunal set aside the duty demand and penalty imposed on the appellants for alleged shortages in finished goods and inputs. The decision emphasized the need for concrete evidence to prove clandestine removal, stating that mere shortages detected during stock verification were insufficient. The judgment highlighted the importance of proper stock verification methods and the quasi-criminal nature of allegations of clandestine activities, underscoring the necessity of strong evidential support in such cases. The appeal was allowed, providing relief to the appellants based on the lack of substantial evidence supporting the allegations. en-us Tue, 22 May 2012 00:00:00 +0530 Sat, 04 Jan 2014 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213752 The Tribunal set aside the duty demand and penalty imposed on the appellants for alleged shortages in finished goods and inputs. The decision emphasized the need for concrete evidence to prove clandestine removal, stating that mere shortages detected during stock verification were insufficient. The judgment highlighted the importance of proper stock verification methods and the quasi-criminal nature of allegations of clandestine activities, underscoring the necessity of strong evidential support in such cases. The appeal was allowed, providing relief to the appellants based on the lack of substantial evidence supporting the allegations. Case-Laws Central Excise Tue, 22 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213752