https://www.taxtmi.com/caselaws?id=332915 Estimated stock-taking and valuation cannot, without reliable physical weighment and corroborative evidence, establish clandestine removal of finished goods. Irregular, heterogeneous ferro-alloy heaps made volume-based weight estimation uncertain, while differing inventories and an undisclosed stock-verification method weakened the alleged shortages. In the absence of evidence such as transit seizures, excess raw-material consumption or excess power use, the clandestine-removal demand and related penalties were unsustainable. The separately admitted packed Silico Manganese shortage required accounting in daily stock records and remained liable to duty if not already accounted for. en-us Wed, 28 Sep 2016 00:00:00 +0530 Fri, 16 Dec 2016 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332915 Estimated stock-taking and valuation cannot, without reliable physical weighment and corroborative evidence, establish clandestine removal of finished goods. Irregular, heterogeneous ferro-alloy heaps made volume-based weight estimation uncertain, while differing inventories and an undisclosed stock-verification method weakened the alleged shortages. In the absence of evidence such as transit seizures, excess raw-material consumption or excess power use, the clandestine-removal demand and related penalties were unsustainable. The separately admitted packed Silico Manganese shortage required accounting in daily stock records and remained liable to duty if not already accounted for. Case-Laws Central Excise Wed, 28 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332915