https://www.taxtmi.com/caselaws?id=1092 Clandestine removal of pan masala could not be sustained on the basis of shortage of supari and laminated foil alone, because the record showed no shortage of other essential ingredients and no corroborative evidence linking the shortage to manufacture or removal. Confiscation of excess pan masala stock was also unjustified, as the goods were still under packing and not yet required to be entered in the RG-I register, while the proprietor's explanation remained unrebutted by contrary evidence. The Commissioner (Appeals)'s order was therefore upheld and the Revenue's challenge failed. en-us Wed, 18 Oct 2006 00:00:00 +0530 Mon, 14 Apr 2008 06:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1092 Clandestine removal of pan masala could not be sustained on the basis of shortage of supari and laminated foil alone, because the record showed no shortage of other essential ingredients and no corroborative evidence linking the shortage to manufacture or removal. Confiscation of excess pan masala stock was also unjustified, as the goods were still under packing and not yet required to be entered in the RG-I register, while the proprietor's explanation remained unrebutted by contrary evidence. The Commissioner (Appeals)'s order was therefore upheld and the Revenue's challenge failed. Case-Laws Central Excise Wed, 18 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1092