https://www.taxtmi.com/caselaws?id=345286 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision to drop the demand on the shortage in stock taking and production slips issues. The Tribunal found that the Revenue lacked concrete evidence to support charges of clandestine removal, relying solely on statements and uncorroborated documents. Additionally, the Tribunal emphasized the importance of corroborative evidence such as raw material receipts and transportation details, which were absent in this case. The Tribunal concluded that the Revenue failed to substantiate the charges of clandestine removal, leading to the dismissal of the appeal. en-us Fri, 30 Jun 2017 00:00:00 +0530 Sat, 23 Sep 2017 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345286 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision to drop the demand on the shortage in stock taking and production slips issues. The Tribunal found that the Revenue lacked concrete evidence to support charges of clandestine removal, relying solely on statements and uncorroborated documents. Additionally, the Tribunal emphasized the importance of corroborative evidence such as raw material receipts and transportation details, which were absent in this case. The Tribunal concluded that the Revenue failed to substantiate the charges of clandestine removal, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345286