https://www.taxtmi.com/caselaws?id=357043 The Tribunal set aside the Commissioner of Central Excise (Appeals)'s order confirming a demand for duty due to an alleged shortage of finished goods by a manufacturer of 'bright bars'. The Tribunal emphasized the need for concrete evidence and rejected the demand based solely on presumptions from submitted details, noting the absence of physical inspection or proof of stock shortage. The appeal was allowed, emphasizing the distinction between statutes and the necessity of evidence in duty recovery cases. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 17 Mar 2018 07:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357043 The Tribunal set aside the Commissioner of Central Excise (Appeals)'s order confirming a demand for duty due to an alleged shortage of finished goods by a manufacturer of 'bright bars'. The Tribunal emphasized the need for concrete evidence and rejected the demand based solely on presumptions from submitted details, noting the absence of physical inspection or proof of stock shortage. The appeal was allowed, emphasizing the distinction between statutes and the necessity of evidence in duty recovery cases. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357043