https://www.taxtmi.com/caselaws?id=254971 The appellant, a copper wire rods manufacturer, faced proceedings for shortages of final products and raw materials during stock verification. Despite initial admissions, doubts arose regarding the accuracy of shortages due to lack of proper procedures. The Tribunal found insufficient evidence to support clandestine removal allegations, emphasizing the need for thorough investigations. Consequently, the order demanding payment was set aside, granting relief to the appellant based on the benefit of the doubt. The judgment underscored the necessity of conclusive evidence in cases involving clandestine activities. en-us Mon, 31 Mar 2014 00:00:00 +0530 Mon, 05 Jan 2015 09:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254971 The appellant, a copper wire rods manufacturer, faced proceedings for shortages of final products and raw materials during stock verification. Despite initial admissions, doubts arose regarding the accuracy of shortages due to lack of proper procedures. The Tribunal found insufficient evidence to support clandestine removal allegations, emphasizing the need for thorough investigations. Consequently, the order demanding payment was set aside, granting relief to the appellant based on the benefit of the doubt. The judgment underscored the necessity of conclusive evidence in cases involving clandestine activities. Case-Laws Central Excise Mon, 31 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254971