https://www.taxtmi.com/caselaws?id=172117 The appellate authority upheld the Commissioner (Appeals)'s decision to reject the Revenue's appeal regarding duty demand and penalty imposition for shortages of M.S. Bars and Angles. The judgment emphasized the necessity of sufficient and positive evidence to prove clandestine activities, stating that doubts were insufficient. The shortages detected during the surprise check were deemed changeable and not indicative of clandestine removal, as there was no corroborative evidence linking them to such activities. The case outcome favored the factory partner, highlighting the importance of concrete evidence in establishing allegations of wrongdoing. en-us Wed, 11 Dec 2013 00:00:00 +0530 Sat, 14 Jan 2017 12:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172117 The appellate authority upheld the Commissioner (Appeals)'s decision to reject the Revenue's appeal regarding duty demand and penalty imposition for shortages of M.S. Bars and Angles. The judgment emphasized the necessity of sufficient and positive evidence to prove clandestine activities, stating that doubts were insufficient. The shortages detected during the surprise check were deemed changeable and not indicative of clandestine removal, as there was no corroborative evidence linking them to such activities. The case outcome favored the factory partner, highlighting the importance of concrete evidence in establishing allegations of wrongdoing. Case-Laws Central Excise Wed, 11 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172117