https://www.taxtmi.com/caselaws?id=332679 The Tribunal dismissed the Revenue's appeal, emphasizing that shortages alone were insufficient to prove clandestine removal without additional evidence. The decision upheld the lower authorities' findings, which did not establish malafide intent or clandestine activities based solely on shortages in raw materials and final products. The Tribunal rejected the plea for penalty and confiscation, highlighting the necessity of substantial evidence to support claims of wrongdoing. en-us Tue, 06 Sep 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332679 The Tribunal dismissed the Revenue's appeal, emphasizing that shortages alone were insufficient to prove clandestine removal without additional evidence. The decision upheld the lower authorities' findings, which did not establish malafide intent or clandestine activities based solely on shortages in raw materials and final products. The Tribunal rejected the plea for penalty and confiscation, highlighting the necessity of substantial evidence to support claims of wrongdoing. Case-Laws Central Excise Tue, 06 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332679