https://www.taxtmi.com/caselaws?id=266514 The Tribunal upheld the impugned order, rejecting the appeal regarding the demand of differential Cenvat credit wrongly availed due to a shortage of raw material (H.R. sheets). The Tribunal found that without concrete evidence of clandestine removal of materials or finished goods, the confirmation of the demand was deemed incorrect. The first appellate authority's concerns regarding the evidence and calculation methods used to determine the shortage were noted, emphasizing the lack of verification through physical means. The impugned order was deemed legally sound and upheld without interference. en-us Thu, 20 Nov 2014 00:00:00 +0530 Wed, 21 Oct 2015 10:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266514 The Tribunal upheld the impugned order, rejecting the appeal regarding the demand of differential Cenvat credit wrongly availed due to a shortage of raw material (H.R. sheets). The Tribunal found that without concrete evidence of clandestine removal of materials or finished goods, the confirmation of the demand was deemed incorrect. The first appellate authority's concerns regarding the evidence and calculation methods used to determine the shortage were noted, emphasizing the lack of verification through physical means. The impugned order was deemed legally sound and upheld without interference. Case-Laws Central Excise Thu, 20 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266514