https://www.taxtmi.com/caselaws?id=237571 The High Court upheld the decision of the CESTAT, confirming the dropping of the excise duty demand on finished products found short during a search. The Court found that the reconciliation statement submitted by the Director, supported by evidence from seized lot registers, demonstrated no shortage of fabrics except for a specific quantity. The Revenue's challenge was dismissed as the seized documents established the accuracy of entries, leading to the conclusion that there was no merit in contesting the decision. en-us Mon, 18 Jun 2012 00:00:00 +0530 Tue, 01 Oct 2013 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237571 The High Court upheld the decision of the CESTAT, confirming the dropping of the excise duty demand on finished products found short during a search. The Court found that the reconciliation statement submitted by the Director, supported by evidence from seized lot registers, demonstrated no shortage of fabrics except for a specific quantity. The Revenue's challenge was dismissed as the seized documents established the accuracy of entries, leading to the conclusion that there was no merit in contesting the decision. Case-Laws Central Excise Mon, 18 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237571