https://www.taxtmi.com/caselaws?id=353162 A mere shortage of coloured tobacco was held insufficient to sustain duty demand and penalty where the alleged clandestine removal was unsupported by cogent evidence. The assessee explained the shortage as stock kept for drying during conversion into branded chewing tobacco, and the record showed no proof of buyers, transport, or consideration. In the absence of evidence of removal without payment of duty, the charge rested only on assumption. The duty demand and penalties were therefore held unsustainable. en-us Mon, 13 Nov 2017 00:00:00 +0530 Fri, 29 Dec 2017 08:22:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353162 A mere shortage of coloured tobacco was held insufficient to sustain duty demand and penalty where the alleged clandestine removal was unsupported by cogent evidence. The assessee explained the shortage as stock kept for drying during conversion into branded chewing tobacco, and the record showed no proof of buyers, transport, or consideration. In the absence of evidence of removal without payment of duty, the charge rested only on assumption. The duty demand and penalties were therefore held unsustainable. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353162