https://www.taxtmi.com/caselaws?id=255014 The appellate court allowed the assessee's appeal regarding duty demand on short found finished goods, as mere shortages did not prove clandestine removal. The appeal by the Revenue regarding short found raw materials was rejected, as there was no evidence of clandestine procurement and the raw materials were recorded in the manufacturing process. The duty demand on raw materials was upheld, and penalties were imposed accordingly. en-us Fri, 14 Mar 2014 00:00:00 +0530 Tue, 06 Jan 2015 13:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255014 The appellate court allowed the assessee's appeal regarding duty demand on short found finished goods, as mere shortages did not prove clandestine removal. The appeal by the Revenue regarding short found raw materials was rejected, as there was no evidence of clandestine procurement and the raw materials were recorded in the manufacturing process. The duty demand on raw materials was upheld, and penalties were imposed accordingly. Case-Laws Central Excise Fri, 14 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255014