https://www.taxtmi.com/caselaws?id=247831 The Commissioner (Appeals) upheld the confiscation of excess goods found in the factory but set aside the confiscation of goods seized from the godown. The duty relating to shortages detected in the factory was confirmed. Penalties imposed on the respondents were reduced significantly. The appellate authority rejected the Revenue's appeal, citing lack of merit due to failure in establishing allegations and incorrect burden of proof. Reduction in fines and penalties was deemed appropriate based on the findings. en-us Wed, 19 Feb 2014 00:00:00 +0530 Sat, 17 Jan 2015 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247831 The Commissioner (Appeals) upheld the confiscation of excess goods found in the factory but set aside the confiscation of goods seized from the godown. The duty relating to shortages detected in the factory was confirmed. Penalties imposed on the respondents were reduced significantly. The appellate authority rejected the Revenue's appeal, citing lack of merit due to failure in establishing allegations and incorrect burden of proof. Reduction in fines and penalties was deemed appropriate based on the findings. Case-Laws Central Excise Wed, 19 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247831