https://www.taxtmi.com/caselaws?id=365141 The appellate tribunal allowed the appellant's appeal, setting aside the demand and penalties imposed on the manufacturing unit and the Director. The confirmation of demand for shortages of raw materials was overturned due to lack of evidence for clandestine removal. While the demand on shortages of finished goods was initially confirmed, inconsistencies in reasoning led to its reversal. The Revenue's appeals were rejected, rendering the penalty imposition infructuous. Ultimately, the appellant's appeal was successful, with both appeals of the Revenue being dismissed. en-us Fri, 10 Aug 2018 00:00:00 +0530 Sat, 11 Aug 2018 08:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365141 The appellate tribunal allowed the appellant's appeal, setting aside the demand and penalties imposed on the manufacturing unit and the Director. The confirmation of demand for shortages of raw materials was overturned due to lack of evidence for clandestine removal. While the demand on shortages of finished goods was initially confirmed, inconsistencies in reasoning led to its reversal. The Revenue's appeals were rejected, rendering the penalty imposition infructuous. Ultimately, the appellant's appeal was successful, with both appeals of the Revenue being dismissed. Case-Laws Central Excise Fri, 10 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365141