https://www.taxtmi.com/caselaws?id=256033 The Tribunal allowed both appeals, rejecting the Revenue's claims of clandestine removal based on shortages and excesses alone. It found shortages insufficient to prove clandestine activities without additional evidence. The reconciliation statements submitted by the appellants were accepted, leading to a reduction in demands. The Tribunal also noted that the excess goods were substandard and intended for destruction, not for clandestine activities. Consequently, the Tribunal ordered the refund of duty deposits made by the appellant, providing consequential relief by allowing both appeals. en-us Fri, 21 Mar 2014 00:00:00 +0530 Mon, 02 Feb 2015 11:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256033 The Tribunal allowed both appeals, rejecting the Revenue's claims of clandestine removal based on shortages and excesses alone. It found shortages insufficient to prove clandestine activities without additional evidence. The reconciliation statements submitted by the appellants were accepted, leading to a reduction in demands. The Tribunal also noted that the excess goods were substandard and intended for destruction, not for clandestine activities. Consequently, the Tribunal ordered the refund of duty deposits made by the appellant, providing consequential relief by allowing both appeals. Case-Laws Central Excise Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256033