https://www.taxtmi.com/caselaws?id=248223 The Tribunal ruled in favor of the appellant, a manufacturer facing allegations of shortages and excesses during a Central Excise officers' visit. Despite initial acceptance of shortages, discrepancies arose regarding raw material stock. Allegations of clandestine removal were refuted due to lack of concrete evidence, with the Tribunal emphasizing the need for substantial proof. Citing a relevant case law, the Tribunal found no merit in confirming the demand or imposing penalties. The confiscation of excess finished goods was deemed unjustified, leading to the appeal's success and consequential relief granted to the appellant. en-us Thu, 17 Apr 2014 00:00:00 +0530 Thu, 05 Jun 2014 13:57:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248223 The Tribunal ruled in favor of the appellant, a manufacturer facing allegations of shortages and excesses during a Central Excise officers' visit. Despite initial acceptance of shortages, discrepancies arose regarding raw material stock. Allegations of clandestine removal were refuted due to lack of concrete evidence, with the Tribunal emphasizing the need for substantial proof. Citing a relevant case law, the Tribunal found no merit in confirming the demand or imposing penalties. The confiscation of excess finished goods was deemed unjustified, leading to the appeal's success and consequential relief granted to the appellant. Case-Laws Central Excise Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248223