https://www.taxtmi.com/caselaws?id=267789 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner (Appeals) to set aside duty demand and reduce penalties in a case involving discrepancies in stock verification at the factory of the Respondent. The Tribunal found insufficient evidence of clandestine removal of goods and flaws in the stock verification process by Central Excise Officers. The duty demand was primarily based on the proprietor's statement without concrete evidence, leading the Tribunal to dismiss the Revenue's appeal. The judgment emphasizes the need for substantial evidence to support duty demands and proper investigation procedures in excise matters. en-us Wed, 03 Jun 2015 00:00:00 +0530 Sat, 14 Nov 2015 12:18:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267789 The Appellate Tribunal CESTAT NEW DELHI upheld the decision of the Commissioner (Appeals) to set aside duty demand and reduce penalties in a case involving discrepancies in stock verification at the factory of the Respondent. The Tribunal found insufficient evidence of clandestine removal of goods and flaws in the stock verification process by Central Excise Officers. The duty demand was primarily based on the proprietor's statement without concrete evidence, leading the Tribunal to dismiss the Revenue's appeal. The judgment emphasizes the need for substantial evidence to support duty demands and proper investigation procedures in excise matters. Case-Laws Central Excise Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267789