https://www.taxtmi.com/caselaws?id=474 The case involved shortages in finished products and raw material detected by Central Excise officers at the appellant's premises. The appellant contested the evidence based on visual examination and a partner's statement, arguing lack of substantial proof of duty evasion. The court found the demand unsustainable due to insufficient corroborative evidence beyond visual inspection and ruled the show cause notice issued in 2002 as not time-barred. The appeal was allowed on merits, granting relief to the appellant. en-us Thu, 04 May 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=474 The case involved shortages in finished products and raw material detected by Central Excise officers at the appellant's premises. The appellant contested the evidence based on visual examination and a partner's statement, arguing lack of substantial proof of duty evasion. The court found the demand unsustainable due to insufficient corroborative evidence beyond visual inspection and ruled the show cause notice issued in 2002 as not time-barred. The appeal was allowed on merits, granting relief to the appellant. Case-Laws Central Excise Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=474