https://www.taxtmi.com/caselaws?id=183109 Shortages found in records were treated as pseudo-shortages where the chief chemist had overstated production to obtain incentives, and there was no other evidence of actual clandestine removal of sugar bags without payment of duty. The High Court accepted the Tribunal's view that irregular record-keeping by the chief chemist alone could not justify confirmation of a duty demand, so the demand was set aside. It also held that no substantial question of law arose from the impugned order, and the appeal was dismissed in limine. en-us Mon, 03 Apr 2006 00:00:00 +0530 Sat, 28 May 2016 13:28:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183109 Shortages found in records were treated as pseudo-shortages where the chief chemist had overstated production to obtain incentives, and there was no other evidence of actual clandestine removal of sugar bags without payment of duty. The High Court accepted the Tribunal's view that irregular record-keeping by the chief chemist alone could not justify confirmation of a duty demand, so the demand was set aside. It also held that no substantial question of law arose from the impugned order, and the appeal was dismissed in limine. Case-Laws Central Excise Mon, 03 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183109