https://www.taxtmi.com/caselaws?id=340004 The Tribunal allowed the appeal, setting aside the order demanding excise duty and Cenvat Credit based on discrepancies in stock records. The decision emphasized the lack of evidence of actual removal of goods and the need for physical verification before imposing such demands. The Tribunal highlighted that minor stock differences without proof of clandestine clearance do not justify disallowance of credit, distinguishing the case from previous judgments relied upon by the Revenue. en-us Wed, 15 Feb 2017 00:00:00 +0530 Wed, 22 Mar 2017 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340004 The Tribunal allowed the appeal, setting aside the order demanding excise duty and Cenvat Credit based on discrepancies in stock records. The decision emphasized the lack of evidence of actual removal of goods and the need for physical verification before imposing such demands. The Tribunal highlighted that minor stock differences without proof of clandestine clearance do not justify disallowance of credit, distinguishing the case from previous judgments relied upon by the Revenue. Case-Laws Central Excise Wed, 15 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340004