https://www.taxtmi.com/caselaws?id=365004 Mere shortage of finished goods found during search does not, without corroborative evidence, establish clandestine removal or justify a duty demand; the alleged clearance must be supported by material linking the shortage to actual removal without payment of duty. On the facts, no such additional evidence was shown, so the demand based on Unit No. 1 shortages was unsustainable. Where excess goods found in connected job-work premises corresponded to the same shortage and those units operated as part of the manufacturing chain, confiscation of the goods and related penalties were not justified. The confiscation and penalties on Units No. 2, 3 and 4 were therefore set aside. en-us Tue, 07 Aug 2018 00:00:00 +0530 Thu, 09 Aug 2018 07:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365004 Mere shortage of finished goods found during search does not, without corroborative evidence, establish clandestine removal or justify a duty demand; the alleged clearance must be supported by material linking the shortage to actual removal without payment of duty. On the facts, no such additional evidence was shown, so the demand based on Unit No. 1 shortages was unsustainable. Where excess goods found in connected job-work premises corresponded to the same shortage and those units operated as part of the manufacturing chain, confiscation of the goods and related penalties were not justified. The confiscation and penalties on Units No. 2, 3 and 4 were therefore set aside. Case-Laws Central Excise Tue, 07 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365004