https://www.taxtmi.com/caselaws?id=345165 The Tribunal set aside the order confirming central excise duty and penalties against a company for unaccounted clearance of excisable goods. Insufficient evidence and discrepancies in transporter records led to the lack of concrete proof identifying the unaccounted goods. The Tribunal criticized the reliance on presumptive inferences and lack of corroborative evidence, ultimately finding the case lacked cogent evidence. The demand was considered barred by limitation, resulting in the decision to allow the appeals and overturn the order. en-us Mon, 29 May 2017 00:00:00 +0530 Tue, 11 Jul 2017 07:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345165 The Tribunal set aside the order confirming central excise duty and penalties against a company for unaccounted clearance of excisable goods. Insufficient evidence and discrepancies in transporter records led to the lack of concrete proof identifying the unaccounted goods. The Tribunal criticized the reliance on presumptive inferences and lack of corroborative evidence, ultimately finding the case lacked cogent evidence. The demand was considered barred by limitation, resulting in the decision to allow the appeals and overturn the order. Case-Laws Central Excise Mon, 29 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345165