https://www.taxtmi.com/caselaws?id=268764 Alleged excess stock of sponge iron was not proved because the Revenue produced no inventory or physical verification record to support the claimed weighment, and the finding rested only on estimation. Mere acceptance of excess stock at the time of visit was insufficient to establish clandestine removal or deliberate non-entry in the RG register with mala fide intent. On that evidentiary basis, the Commissioner (Appeals)'s order was not disturbed and the Revenue's appeal was rejected. en-us Wed, 26 Mar 2014 00:00:00 +0530 Wed, 02 Dec 2015 01:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268764 Alleged excess stock of sponge iron was not proved because the Revenue produced no inventory or physical verification record to support the claimed weighment, and the finding rested only on estimation. Mere acceptance of excess stock at the time of visit was insufficient to establish clandestine removal or deliberate non-entry in the RG register with mala fide intent. On that evidentiary basis, the Commissioner (Appeals)'s order was not disturbed and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 26 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268764