https://www.taxtmi.com/caselaws?id=240726 The case involved a dispute over the shortage of raw material in Central Excise duty availed inputs at the respondent's factory. Despite allegations of clandestine removal and manipulated documents, the Commissioner (Appeals) dismissed the Revenue's appeal due to incomplete entries and continuous production supporting the respondent's explanation. The Tribunal remanded the matter for a denovo decision, emphasizing the lack of corroborative evidence for clandestine removal. Inconsistencies in the department's approach and the absence of concrete evidence led to the dismissal of the Revenue's appeal, highlighting the importance of substantiated evidence in such cases. en-us Wed, 15 May 2013 00:00:00 +0530 Wed, 11 Dec 2013 09:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240726 The case involved a dispute over the shortage of raw material in Central Excise duty availed inputs at the respondent's factory. Despite allegations of clandestine removal and manipulated documents, the Commissioner (Appeals) dismissed the Revenue's appeal due to incomplete entries and continuous production supporting the respondent's explanation. The Tribunal remanded the matter for a denovo decision, emphasizing the lack of corroborative evidence for clandestine removal. Inconsistencies in the department's approach and the absence of concrete evidence led to the dismissal of the Revenue's appeal, highlighting the importance of substantiated evidence in such cases. Case-Laws Central Excise Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240726