https://www.taxtmi.com/caselaws?id=393055 The Member (Judicial) set aside the demand of duty amounting to &8377; 3,12,944/- against the appellants for short-found goods, as there was no corroborative evidence beyond shortages detected during the visit by Central Excise officers. Allegations of clandestine removal were deemed unsubstantiated solely based on shortages, emphasizing the necessity of additional evidence to support such charges. The decision reinforces the requirement for Revenue authorities to provide concrete evidence beyond initial discrepancies to uphold allegations of clandestine activities in excise matters. en-us Tue, 03 Mar 2020 00:00:00 +0530 Thu, 05 Mar 2020 10:32:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393055 The Member (Judicial) set aside the demand of duty amounting to &8377; 3,12,944/- against the appellants for short-found goods, as there was no corroborative evidence beyond shortages detected during the visit by Central Excise officers. Allegations of clandestine removal were deemed unsubstantiated solely based on shortages, emphasizing the necessity of additional evidence to support such charges. The decision reinforces the requirement for Revenue authorities to provide concrete evidence beyond initial discrepancies to uphold allegations of clandestine activities in excise matters. Case-Laws Central Excise Tue, 03 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393055