https://www.taxtmi.com/caselaws?id=331773 The Tribunal ruled in favor of the appellant, M/s Suma Pharmaceuticals Pvt. Ltd., by setting aside the demand based on the difference in closing stocks between the Balance sheet and ER-1 returns. The Tribunal emphasized the lack of evidence of clandestine removal and the differing criteria for recording finished goods in financial and Excise records, leading to the decision to allow the appeal and overturn the impugned order. en-us Fri, 29 Jul 2016 00:00:00 +0530 Thu, 01 Sep 2016 16:53:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331773 The Tribunal ruled in favor of the appellant, M/s Suma Pharmaceuticals Pvt. Ltd., by setting aside the demand based on the difference in closing stocks between the Balance sheet and ER-1 returns. The Tribunal emphasized the lack of evidence of clandestine removal and the differing criteria for recording finished goods in financial and Excise records, leading to the decision to allow the appeal and overturn the impugned order. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331773