https://www.taxtmi.com/caselaws?id=362858 Allegations of shortage of raw materials and clandestine removal failed where cross-examination of the panch witnesses showed that no physical weighment was conducted in their presence. On that evidence, the panchnama finding of shortage was not established, and the record did not provide reliable proof to sustain the demand or penalties. The impugned order was therefore held unsustainable, and the appeal succeeded with the demand and penalties set aside. en-us Fri, 29 Jun 2018 00:00:00 +0530 Thu, 05 Jul 2018 09:43:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362858 Allegations of shortage of raw materials and clandestine removal failed where cross-examination of the panch witnesses showed that no physical weighment was conducted in their presence. On that evidence, the panchnama finding of shortage was not established, and the record did not provide reliable proof to sustain the demand or penalties. The impugned order was therefore held unsustainable, and the appeal succeeded with the demand and penalties set aside. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362858