https://www.taxtmi.com/caselaws?id=247941 The Tribunal found evidence supporting clandestine manufacture and clearance of goods based on stock shortages and transport confirmations, leading to confirmation of the demand by the Revenue. However, the duty determination was remanded for re-evaluation as the diaries containing raw material entries were deemed inclusive of statutorily recorded goods. The Tribunal emphasized a comprehensive reassessment of duty and penalties, granting the appellants an opportunity to present their case before the adjudicating authority. en-us Thu, 22 May 2014 00:00:00 +0530 Tue, 27 May 2014 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247941 The Tribunal found evidence supporting clandestine manufacture and clearance of goods based on stock shortages and transport confirmations, leading to confirmation of the demand by the Revenue. However, the duty determination was remanded for re-evaluation as the diaries containing raw material entries were deemed inclusive of statutorily recorded goods. The Tribunal emphasized a comprehensive reassessment of duty and penalties, granting the appellants an opportunity to present their case before the adjudicating authority. Case-Laws Central Excise Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247941