https://www.taxtmi.com/caselaws?id=235407 The appellant, a manufacturer facing shortages in final products and raw materials during a Central Excise officer's visit, challenged duty demand and penalty for alleged clandestine removal. The Revenue relied on detected shortages, but the appellant argued the impossibility of determining exact weight without breaking the product. The absence of incriminating documents and reliance on assumptions led to the challenge of clandestine removal charges. The Commissioner (Appeals) upheld the order based on the representative's statement and weight assumptions, but the Court emphasized the need for substantial evidence to prove such allegations. The orders were set aside, and the appeals allowed, emphasizing the insufficiency of detected shortages alone to prove clandestine removal charges. en-us Wed, 03 Jul 2013 00:00:00 +0530 Sat, 04 Jan 2014 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235407 The appellant, a manufacturer facing shortages in final products and raw materials during a Central Excise officer's visit, challenged duty demand and penalty for alleged clandestine removal. The Revenue relied on detected shortages, but the appellant argued the impossibility of determining exact weight without breaking the product. The absence of incriminating documents and reliance on assumptions led to the challenge of clandestine removal charges. The Commissioner (Appeals) upheld the order based on the representative's statement and weight assumptions, but the Court emphasized the need for substantial evidence to prove such allegations. The orders were set aside, and the appeals allowed, emphasizing the insufficiency of detected shortages alone to prove clandestine removal charges. Case-Laws Central Excise Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235407