https://www.taxtmi.com/caselaws?id=245422 The court found that there was a lack of objective criteria in determining shortage and bias in the investigation process. The judgment emphasized the need for concrete evidence and precision in inquiries to establish the real criteria for shortage determination. It highlighted concerns about the impartiality of officers and the lack of physical verification in the investigation, leading to suspicions of fabrication. The court concluded that the impugned order lacked a solid foundation and was based on mere assumptions, ultimately setting aside the demand. The appeal was allowed, underscoring the importance of fairness and objectivity in investigations and adjudications. en-us Sun, 24 Jul 2011 00:00:00 +0530 Sat, 29 Mar 2014 10:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245422 The court found that there was a lack of objective criteria in determining shortage and bias in the investigation process. The judgment emphasized the need for concrete evidence and precision in inquiries to establish the real criteria for shortage determination. It highlighted concerns about the impartiality of officers and the lack of physical verification in the investigation, leading to suspicions of fabrication. The court concluded that the impugned order lacked a solid foundation and was based on mere assumptions, ultimately setting aside the demand. The appeal was allowed, underscoring the importance of fairness and objectivity in investigations and adjudications. Case-Laws Central Excise Sun, 24 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245422