https://www.taxtmi.com/caselaws?id=240211 The tribunal set aside the order for the alleged illicit clearance of molasses without duty payment and excess stock in the factory. It found the evidence lacking, noting reliance on statements without disclosure to the appellant and absence of testing to link seized molasses to the factory. The tribunal accepted the explanation for excess stock due to foam formation and highlighted the need for proper evidence in such cases. The appeal was allowed, emphasizing the importance of concrete evidence and testing to support allegations. en-us Tue, 13 Aug 2013 00:00:00 +0530 Wed, 23 Apr 2014 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240211 The tribunal set aside the order for the alleged illicit clearance of molasses without duty payment and excess stock in the factory. It found the evidence lacking, noting reliance on statements without disclosure to the appellant and absence of testing to link seized molasses to the factory. The tribunal accepted the explanation for excess stock due to foam formation and highlighted the need for proper evidence in such cases. The appeal was allowed, emphasizing the importance of concrete evidence and testing to support allegations. Case-Laws Central Excise Tue, 13 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240211