https://www.taxtmi.com/caselaws?id=361954 The Tribunal set aside the duty confirmation and penalty imposition by the Revenue in a case concerning allegations of clandestine removal based on shortages detected during stock taking. The lack of corroborative evidence, flawed stock taking process, and the presence of semi-finished products sent for job work raised doubts. Despite the statement by the Senior Production Manager, the Tribunal emphasized that mere shortages and statements do not conclusively prove clandestine removal. As the Revenue failed to provide additional evidence, the appeal was allowed, and the impugned order was overturned. en-us Fri, 01 Jun 2018 00:00:00 +0530 Mon, 18 Jun 2018 08:09:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361954 The Tribunal set aside the duty confirmation and penalty imposition by the Revenue in a case concerning allegations of clandestine removal based on shortages detected during stock taking. The lack of corroborative evidence, flawed stock taking process, and the presence of semi-finished products sent for job work raised doubts. Despite the statement by the Senior Production Manager, the Tribunal emphasized that mere shortages and statements do not conclusively prove clandestine removal. As the Revenue failed to provide additional evidence, the appeal was allowed, and the impugned order was overturned. Case-Laws Central Excise Fri, 01 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361954