https://www.taxtmi.com/caselaws?id=344445 The Tribunal ruled in favor of the appellant in an appeal against excise duty and customs duty demands due to discrepancies in physical inventory. The Tribunal found that the small discrepancies did not indicate actual shortages or duty evasion, emphasizing the minimal value of shortages compared to total consumption. Citing a Supreme Court decision, the Tribunal concluded that the duty demand was unjustified without evidence of clandestine activities. Consequently, the Tribunal set aside the duty demands, allowing the appeal with any necessary relief according to the law. 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 The Tribunal ruled in favor of the appellant in an appeal against excise duty and customs duty demands due to discrepancies in physical inventory. The Tribunal found that the small discrepancies did not indicate actual shortages or duty evasion, emphasizing the minimal value of shortages compared to total consumption. Citing a Supreme Court decision, the Tribunal concluded that the duty demand was unjustified without evidence of clandestine activities. Consequently, the Tribunal set aside the duty demands, allowing the appeal with any necessary relief according to the law. Case-Laws Central Excise Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344445