https://www.taxtmi.com/caselaws?id=266374 The Revenue's appeal against the dropped demand due to excess stock found during physical verification was dismissed. The impugned order dropping the demand was upheld as the excess stock was based on estimation without corroborative evidence of clandestine clearance. The Commissioner's decision to set aside the adjudication order was justified, as the Revenue failed to prove the alleged clandestine clearance. The weighment of goods and production records were crucial in determining the lack of excess stock. The judge found no fault in the decision and dismissed the Revenue's appeal. en-us Tue, 03 Feb 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:37:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266374 The Revenue's appeal against the dropped demand due to excess stock found during physical verification was dismissed. The impugned order dropping the demand was upheld as the excess stock was based on estimation without corroborative evidence of clandestine clearance. The Commissioner's decision to set aside the adjudication order was justified, as the Revenue failed to prove the alleged clandestine clearance. The weighment of goods and production records were crucial in determining the lack of excess stock. The judge found no fault in the decision and dismissed the Revenue's appeal. Case-Laws Central Excise Tue, 03 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266374