https://www.taxtmi.com/caselaws?id=221417 The Tribunal upheld the Commissioner (Appeals) decision regarding shortages in finished goods and raw materials, emphasizing the need for independent evidence to establish clandestine removal. The Tribunal rejected the Revenue's appeal, supporting the decision to set aside penalties related to shortages. Additionally, the confirmation of demand concerning availed Cenvat credit on Furnace oil was overturned due to the acknowledgment of trial basis use, leading to the dismissal of the Revenue's appeal. en-us Fri, 09 Nov 2012 00:00:00 +0530 Mon, 11 Mar 2013 11:34:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221417 The Tribunal upheld the Commissioner (Appeals) decision regarding shortages in finished goods and raw materials, emphasizing the need for independent evidence to establish clandestine removal. The Tribunal rejected the Revenue's appeal, supporting the decision to set aside penalties related to shortages. Additionally, the confirmation of demand concerning availed Cenvat credit on Furnace oil was overturned due to the acknowledgment of trial basis use, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221417