https://www.taxtmi.com/caselaws?id=217213 The Tribunal allowed the appeal, setting aside the demand confirmation with interest and penalty imposed on the appellant for shortages of raw materials during a factory visit. The burden of proof was placed on the revenue to establish clandestine removal, which was not substantiated due to lack of evidence showing unauthorized use or removal of materials by the appellant. The Managing Director's statement, obtained under stressful conditions, was not deemed conclusive evidence. The appellant's detailed material transaction records contradicted the revenue's claims, emphasizing the need for conclusive proof of clandestine removal beyond mere shortages. en-us Wed, 12 Sep 2012 00:00:00 +0530 Fri, 09 Sep 2022 14:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217213 The Tribunal allowed the appeal, setting aside the demand confirmation with interest and penalty imposed on the appellant for shortages of raw materials during a factory visit. The burden of proof was placed on the revenue to establish clandestine removal, which was not substantiated due to lack of evidence showing unauthorized use or removal of materials by the appellant. The Managing Director's statement, obtained under stressful conditions, was not deemed conclusive evidence. The appellant's detailed material transaction records contradicted the revenue's claims, emphasizing the need for conclusive proof of clandestine removal beyond mere shortages. Case-Laws Central Excise Wed, 12 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217213