https://www.taxtmi.com/caselaws?id=246677 The appellate tribunal set aside the decision confirming demand and imposing penalties on the appellant in a case involving shortages of M.S. Ingots. The tribunal found that the shortages were not adequately proven due to lack of actual weighment and reliance on retracted statements. Insufficient evidence of clandestine removal beyond the retracted statements led to the conclusion that charges could not be upheld. Consequently, the tribunal allowed the appeal and provided consequential relief to the appellant, overturning the lower authorities' decisions. en-us Tue, 27 Nov 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:40:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246677 The appellate tribunal set aside the decision confirming demand and imposing penalties on the appellant in a case involving shortages of M.S. Ingots. The tribunal found that the shortages were not adequately proven due to lack of actual weighment and reliance on retracted statements. Insufficient evidence of clandestine removal beyond the retracted statements led to the conclusion that charges could not be upheld. Consequently, the tribunal allowed the appeal and provided consequential relief to the appellant, overturning the lower authorities' decisions. Case-Laws Central Excise Tue, 27 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246677