https://www.taxtmi.com/caselaws?id=360251 The judgment by Mrs. Archana Wadhwa at the Appellate Tribunal CESTAT NEW DELHI involved allegations of clandestine removal of goods based on shortages detected during stock verification. The appellant, a manufacturer of aluminium wire rod and conductor, was accused of clandestine removal leading to a duty demand and penalty. However, Mrs. Wadhwa emphasized that shortages alone cannot prove clandestine removal without substantial evidence. Referring to legal precedents, she set aside the orders due to lack of corroborative evidence, allowing the appeal with consequential relief. The case underscores the necessity of substantial evidence beyond shortages to establish clandestine removal allegations. en-us Thu, 26 Apr 2018 00:00:00 +0530 Mon, 14 May 2018 06:13:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360251 The judgment by Mrs. Archana Wadhwa at the Appellate Tribunal CESTAT NEW DELHI involved allegations of clandestine removal of goods based on shortages detected during stock verification. The appellant, a manufacturer of aluminium wire rod and conductor, was accused of clandestine removal leading to a duty demand and penalty. However, Mrs. Wadhwa emphasized that shortages alone cannot prove clandestine removal without substantial evidence. Referring to legal precedents, she set aside the orders due to lack of corroborative evidence, allowing the appeal with consequential relief. The case underscores the necessity of substantial evidence beyond shortages to establish clandestine removal allegations. Case-Laws Central Excise Thu, 26 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360251