https://www.taxtmi.com/caselaws?id=367248 The Tribunal overturned the Commissioner's decision to confirm duty demand and penalties against the appellant for alleged clandestine removal of M.S. Ingots and Runner and Riser. The Tribunal emphasized that shortages alone do not prove clandestine activity without independent corroborative evidence, setting aside the confirmation of demand based on stock shortages and alleged double removal of MS Ingots using the same invoices with overwritten dates. The Tribunal ruled in favor of the appellants, granting relief by setting aside the impugned order confirming demand and penalties in both appeals. en-us Fri, 14 Sep 2018 00:00:00 +0530 Tue, 18 Sep 2018 08:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367248 The Tribunal overturned the Commissioner's decision to confirm duty demand and penalties against the appellant for alleged clandestine removal of M.S. Ingots and Runner and Riser. The Tribunal emphasized that shortages alone do not prove clandestine activity without independent corroborative evidence, setting aside the confirmation of demand based on stock shortages and alleged double removal of MS Ingots using the same invoices with overwritten dates. The Tribunal ruled in favor of the appellants, granting relief by setting aside the impugned order confirming demand and penalties in both appeals. Case-Laws Central Excise Fri, 14 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367248