https://www.taxtmi.com/caselaws?id=354227 The Tribunal set aside the order confirming duty demand and penalties imposed on an appellant for shortages and excess found during stock verification. It emphasized the lack of corroborative evidence for clandestine removal, stating that shortages alone do not establish clandestine activities. Criticizing the Commissioner (Appeals) for contradictory findings, the Tribunal ruled in favor of the appellant, noting the absence of proof of clandestine activities and ordering relief from the demand, confiscation, and penalties. en-us Thu, 23 Nov 2017 00:00:00 +0530 Sat, 20 Jan 2018 13:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354227 The Tribunal set aside the order confirming duty demand and penalties imposed on an appellant for shortages and excess found during stock verification. It emphasized the lack of corroborative evidence for clandestine removal, stating that shortages alone do not establish clandestine activities. Criticizing the Commissioner (Appeals) for contradictory findings, the Tribunal ruled in favor of the appellant, noting the absence of proof of clandestine activities and ordering relief from the demand, confiscation, and penalties. Case-Laws Central Excise Thu, 23 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354227