https://www.taxtmi.com/caselaws?id=334456 The appellant, a fabric manufacturer, faced duty demand and penalties for shortages detected in their factory. Confiscation of excess goods was ordered, but a search revealed similar shortages in another unit of the appellant, linked to excess found in another company's premises. Despite confirmed shortages, lack of evidence of clandestine removal of final products led to rejection of duty demands. Legal precedents emphasized the need for substantial evidence beyond stock shortages to prove evasion. The Tribunal allowed the appeal, citing insufficient evidence to uphold duty demands based on allegations of clandestine removal. en-us Fri, 04 Nov 2016 00:00:00 +0530 Mon, 28 Nov 2016 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334456 The appellant, a fabric manufacturer, faced duty demand and penalties for shortages detected in their factory. Confiscation of excess goods was ordered, but a search revealed similar shortages in another unit of the appellant, linked to excess found in another company's premises. Despite confirmed shortages, lack of evidence of clandestine removal of final products led to rejection of duty demands. Legal precedents emphasized the need for substantial evidence beyond stock shortages to prove evasion. The Tribunal allowed the appeal, citing insufficient evidence to uphold duty demands based on allegations of clandestine removal. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334456