https://www.taxtmi.com/caselaws?id=360882 The appellant, engaged in manufacturing Polyester Chips and Films, faced confiscation of unaccounted Polyester Films and duty demand due to alleged shortage of Polyester Chips. The Tribunal found the adverse inference by Revenue unjustified, as the Films were not tested and not intended for dispatch. The appeal was allowed, and the impugned order set aside. A second show cause notice alleged a shortage of Polyester Chips, but the Tribunal found the charge vague and lacking proper basis, leading to the appeal being allowed on this ground as well. The impugned order was set aside, granting the appellant consequential benefits as per the law. en-us Fri, 24 Nov 2017 00:00:00 +0530 Fri, 25 May 2018 06:39:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360882 The appellant, engaged in manufacturing Polyester Chips and Films, faced confiscation of unaccounted Polyester Films and duty demand due to alleged shortage of Polyester Chips. The Tribunal found the adverse inference by Revenue unjustified, as the Films were not tested and not intended for dispatch. The appeal was allowed, and the impugned order set aside. A second show cause notice alleged a shortage of Polyester Chips, but the Tribunal found the charge vague and lacking proper basis, leading to the appeal being allowed on this ground as well. The impugned order was set aside, granting the appellant consequential benefits as per the law. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360882