https://www.taxtmi.com/article/detailed?id=7150 Shortages found by sampling-based stock verification do not by themselves establish clandestine removal; sampling and averaging methods produce normal variance, and a timely, plausible explanation (for example, raw material charged into production but not recorded) must be independently verified. Absent corroborative evidence beyond apparent numerical shortage, departmental demands and penalties based solely on discrepancies are not justified. en-us Sun, 25 Dec 2016 19:35:53 +0530 Sun, 25 Dec 2016 19:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7150 Shortages found by sampling-based stock verification do not by themselves establish clandestine removal; sampling and averaging methods produce normal variance, and a timely, plausible explanation (for example, raw material charged into production but not recorded) must be independently verified. Absent corroborative evidence beyond apparent numerical shortage, departmental demands and penalties based solely on discrepancies are not justified. Articles Central Excise Sun, 25 Dec 2016 19:35:53 +0530 https://www.taxtmi.com/article/detailed?id=7150