https://www.taxtmi.com/caselaws?id=239600 The appellate tribunal, led by Smt. Archana Wadhwa and Shri Rakesh Kumar, rejected the Revenue's appeal in a case involving shortage of finished goods, allegations of under-valuation, and clandestine removal. The tribunal emphasized procedural fairness and legal principles, concluding that the charges of under-valuation and clandestine removal were not substantiated. Additionally, the extended period of five years for assessment was deemed inapplicable due to a technicality in the show cause notice. The tribunal upheld the decisions of the Commissioner (Appeals) based on a detailed analysis of the evidence and legal interpretations. en-us Thu, 11 Jul 2013 00:00:00 +0530 Sat, 16 Nov 2013 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239600 The appellate tribunal, led by Smt. Archana Wadhwa and Shri Rakesh Kumar, rejected the Revenue's appeal in a case involving shortage of finished goods, allegations of under-valuation, and clandestine removal. The tribunal emphasized procedural fairness and legal principles, concluding that the charges of under-valuation and clandestine removal were not substantiated. Additionally, the extended period of five years for assessment was deemed inapplicable due to a technicality in the show cause notice. The tribunal upheld the decisions of the Commissioner (Appeals) based on a detailed analysis of the evidence and legal interpretations. Case-Laws Central Excise Thu, 11 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239600