https://www.taxtmi.com/caselaws?id=344445 Duty demand on alleged input shortages in a 100% EOU was not sustainable where stock verification showed both shortages and excesses, suggesting accounting discrepancies rather than clandestine removal. The inputs were tiny and issued on weighment basis, making exact tally difficult, and the shortage represented only a negligible portion of annual consumption. In the absence of evidence that the goods were cleared without duty or diverted away from manufacture of export goods, mere shortage could not justify the demand. The demand was therefore set aside in favour of the assessee. en-us Thu, 15 Jun 2017 00:00:00 +0530 Sat, 26 Aug 2017 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344445 Duty demand on alleged input shortages in a 100% EOU was not sustainable where stock verification showed both shortages and excesses, suggesting accounting discrepancies rather than clandestine removal. The inputs were tiny and issued on weighment basis, making exact tally difficult, and the shortage represented only a negligible portion of annual consumption. In the absence of evidence that the goods were cleared without duty or diverted away from manufacture of export goods, mere shortage could not justify the demand. The demand was therefore set aside in favour of the assessee. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344445