https://www.taxtmi.com/caselaws?id=358178 The Appellate Tribunal CESTAT NEW DELHI, in a case involving duty evasion allegations due to shortages found during stock taking, overturned lower authorities' rejection of a refund application. The Tribunal emphasized that shortages alone cannot prove clandestine removal without additional evidence. Relying on legal precedents, the Tribunal held that charges based solely on shortages are insufficient to establish illegal activities. As a result, the demands and penalties imposed on the manufacturing unit and an employee were set aside, and the appeals were allowed in favor of the appellants. en-us Thu, 05 Apr 2018 00:00:00 +0530 Sat, 07 Apr 2018 07:55:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358178 The Appellate Tribunal CESTAT NEW DELHI, in a case involving duty evasion allegations due to shortages found during stock taking, overturned lower authorities' rejection of a refund application. The Tribunal emphasized that shortages alone cannot prove clandestine removal without additional evidence. Relying on legal precedents, the Tribunal held that charges based solely on shortages are insufficient to establish illegal activities. As a result, the demands and penalties imposed on the manufacturing unit and an employee were set aside, and the appeals were allowed in favor of the appellants. Case-Laws Central Excise Thu, 05 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358178