https://www.taxtmi.com/caselaws?id=246657 The Tribunal set aside the lower authorities' decision and allowed the appeal in favor of the appellants, engaged in manufacturing bars and rods. The Tribunal found insufficient evidence to support the allegations of clandestine removal and shortages, emphasizing the lack of proper weighment procedures and the Managing Director's explanation attributing the discrepancies to reporting errors and inter-mixing of goods. The Tribunal highlighted that mere detection of shortages during stock verification does not conclusively prove clandestine removal, referencing previous cases and a High Court judgment. en-us Thu, 08 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246657 The Tribunal set aside the lower authorities' decision and allowed the appeal in favor of the appellants, engaged in manufacturing bars and rods. The Tribunal found insufficient evidence to support the allegations of clandestine removal and shortages, emphasizing the lack of proper weighment procedures and the Managing Director's explanation attributing the discrepancies to reporting errors and inter-mixing of goods. The Tribunal highlighted that mere detection of shortages during stock verification does not conclusively prove clandestine removal, referencing previous cases and a High Court judgment. Case-Laws Central Excise Thu, 08 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246657