https://www.taxtmi.com/caselaws?id=235550 The Revenue's appeal against the Commissioner (Appeals) order was dismissed by the appellate tribunal. The case involved a shortage of finished goods and inputs detected during a factory visit, with allegations of clandestine clearance without duty payment. The tribunal found the stock-taking method flawed and emphasized the need for independent corroborative evidence to establish clandestine activities. As the Revenue failed to provide such evidence, the tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeal. en-us Fri, 14 Jun 2013 00:00:00 +0530 Thu, 02 Jan 2014 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235550 The Revenue's appeal against the Commissioner (Appeals) order was dismissed by the appellate tribunal. The case involved a shortage of finished goods and inputs detected during a factory visit, with allegations of clandestine clearance without duty payment. The tribunal found the stock-taking method flawed and emphasized the need for independent corroborative evidence to establish clandestine activities. As the Revenue failed to provide such evidence, the tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeal. Case-Laws Central Excise Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235550