https://www.taxtmi.com/caselaws?id=354270 The Tribunal set aside the decision confirming duty shortages and penalty imposition against the manufacturing appellant. The Tribunal found the Revenue's case lacking substantial evidence beyond the detected shortages, emphasizing the absence of incriminating statements or additional proof linking the shortages to duty evasion. Relying on legal precedents, the Tribunal concluded that mere shortages do not establish clandestine removal without further evidence. As a result, the Tribunal allowed the appeal, overturning the demand confirmation and penalty imposition, thereby granting relief to the appellant. en-us Wed, 22 Nov 2017 00:00:00 +0530 Tue, 23 Jan 2018 08:56:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354270 The Tribunal set aside the decision confirming duty shortages and penalty imposition against the manufacturing appellant. The Tribunal found the Revenue's case lacking substantial evidence beyond the detected shortages, emphasizing the absence of incriminating statements or additional proof linking the shortages to duty evasion. Relying on legal precedents, the Tribunal concluded that mere shortages do not establish clandestine removal without further evidence. As a result, the Tribunal allowed the appeal, overturning the demand confirmation and penalty imposition, thereby granting relief to the appellant. Case-Laws Central Excise Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354270