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    <title>Revenue Fails to Prove Shortage of Finished Goods Due to Time Constraints in Factory Inspection.</title>
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    <description>Clandestine removal - in the given time of 9-10 hours, the officers were present in the factory premises, it was not feasible to verify the stock of laminated sheets of different sizes physically - the Revenue has not succeeded in establishing that there was any shortage of finished goods in the factory of the appellant.</description>
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      <description>Clandestine removal - in the given time of 9-10 hours, the officers were present in the factory premises, it was not feasible to verify the stock of laminated sheets of different sizes physically - the Revenue has not succeeded in establishing that there was any shortage of finished goods in the factory of the appellant.</description>
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