https://www.taxtmi.com/caselaws?id=3108 The appeal by Revenue, alleging stock discrepancy against an SSI unit, was dismissed due to the lack of credible evidence. The first appellate authority found in favor of the respondent, emphasizing the absence of weighment slips as conclusive proof of stock weighing. Despite Revenue's contentions, the appellate authority upheld its decision, stating that the respondent should not be penalized based on questionable stock taking methods. With no substantial evidence or valid reasons presented by Revenue, the judgment favored the respondent, highlighting the importance of credible evidence in such cases. en-us Mon, 17 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3108 The appeal by Revenue, alleging stock discrepancy against an SSI unit, was dismissed due to the lack of credible evidence. The first appellate authority found in favor of the respondent, emphasizing the absence of weighment slips as conclusive proof of stock weighing. Despite Revenue's contentions, the appellate authority upheld its decision, stating that the respondent should not be penalized based on questionable stock taking methods. With no substantial evidence or valid reasons presented by Revenue, the judgment favored the respondent, highlighting the importance of credible evidence in such cases. Case-Laws Central Excise Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3108