https://www.taxtmi.com/caselaws?id=2328 The Commissioner found the Revenue's allegation of clandestine removal of clinker baseless and unsustainable due to improper maintenance of accounts and raw material shortage. The shortage of clinker was attributed to unusable waste material stored separately, leading to the acceptance of the appellants' explanation. As the duty-paid clinker was not used in cement manufacture and no Modvat credit was availed, the demand for excise duty on the alleged shortage was deemed unsustainable. The appeal was allowed, penalties invalidated, and the impugned order set aside. en-us Thu, 28 Jun 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2328 The Commissioner found the Revenue's allegation of clandestine removal of clinker baseless and unsustainable due to improper maintenance of accounts and raw material shortage. The shortage of clinker was attributed to unusable waste material stored separately, leading to the acceptance of the appellants' explanation. As the duty-paid clinker was not used in cement manufacture and no Modvat credit was availed, the demand for excise duty on the alleged shortage was deemed unsustainable. The appeal was allowed, penalties invalidated, and the impugned order set aside. Case-Laws Central Excise Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2328