https://www.taxtmi.com/caselaws?id=248086 The Appellate Tribunal CESTAT NEW DELHI set aside the confirmed demand and penalties imposed on the appellant, engaged in manufacturing Adhesive and Resins, due to shortages in raw materials. The Tribunal found that the mere shortages did not conclusively prove clandestine removal, and the appellant provided a plausible explanation for the discrepancies in stock records caused by connectivity issues with the main server of the ERP-based Navision Software. The appeal was allowed, granting relief to the appellant. en-us Wed, 02 Apr 2014 00:00:00 +0530 Thu, 01 May 2014 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248086 The Appellate Tribunal CESTAT NEW DELHI set aside the confirmed demand and penalties imposed on the appellant, engaged in manufacturing Adhesive and Resins, due to shortages in raw materials. The Tribunal found that the mere shortages did not conclusively prove clandestine removal, and the appellant provided a plausible explanation for the discrepancies in stock records caused by connectivity issues with the main server of the ERP-based Navision Software. The appeal was allowed, granting relief to the appellant. Case-Laws Central Excise Wed, 02 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248086