https://www.taxtmi.com/caselaws?id=345870 The Revenue's appeal against the reduction in duty demanded to Rs. 45,29,162 for alleged clandestine removal of goods and shortage during stock taking was dismissed. The Tribunal emphasized the necessity for concrete evidence in cases involving shortages, highlighting the insufficiency of rough estimations during stock verification. It was held that allegations of clandestine removal must be substantiated with material evidence like weighment slips, and mere statements without corroboration are insufficient. The appeal was rejected as the Revenue failed to provide adequate evidence to counter the case, affirming the Adjudicating Authority's findings. en-us Tue, 18 Jul 2017 00:00:00 +0530 Wed, 14 Feb 2018 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345870 The Revenue's appeal against the reduction in duty demanded to Rs. 45,29,162 for alleged clandestine removal of goods and shortage during stock taking was dismissed. The Tribunal emphasized the necessity for concrete evidence in cases involving shortages, highlighting the insufficiency of rough estimations during stock verification. It was held that allegations of clandestine removal must be substantiated with material evidence like weighment slips, and mere statements without corroboration are insufficient. The appeal was rejected as the Revenue failed to provide adequate evidence to counter the case, affirming the Adjudicating Authority's findings. Case-Laws Central Excise Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345870