https://www.taxtmi.com/caselaws?id=358783 The tribunal dismissed duty demands based on alleged clandestine removal of goods due to lack of concrete evidence from the Revenue. Cenvat credit denial on shortages of raw materials was rejected, citing legal principles that shortages do not imply unauthorized clearance. Penalties imposed were overturned as the tribunal found insufficient evidence to support Revenue's claims. Emphasizing the necessity of concrete evidence and adherence to legal precedents, the tribunal set aside duty demands and penalties, highlighting the importance of due process in tax dispute resolution. en-us Thu, 22 Feb 2018 00:00:00 +0530 Thu, 19 Apr 2018 05:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358783 The tribunal dismissed duty demands based on alleged clandestine removal of goods due to lack of concrete evidence from the Revenue. Cenvat credit denial on shortages of raw materials was rejected, citing legal principles that shortages do not imply unauthorized clearance. Penalties imposed were overturned as the tribunal found insufficient evidence to support Revenue's claims. Emphasizing the necessity of concrete evidence and adherence to legal precedents, the tribunal set aside duty demands and penalties, highlighting the importance of due process in tax dispute resolution. Case-Laws Central Excise Thu, 22 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358783