https://www.taxtmi.com/caselaws?id=32042 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellants, setting aside the duty demand and penalty imposition. The case involved a shortage of raw material detected in the factory premises, with insufficient evidence to support the Revenue's claims of clandestine removal. The Tribunal emphasized the necessity of concrete evidence and adherence to the limitation period for issuing show cause notices. The detection in 2001 and notice issuance in 2005 exceeded the 4 1/2-year limitation, leading to the demand being barred. Consequently, both appeals were allowed, providing relief to the appellants. en-us Wed, 22 Aug 2007 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32042 The Appellate Tribunal CESTAT AHMEDABAD ruled in favor of the appellants, setting aside the duty demand and penalty imposition. The case involved a shortage of raw material detected in the factory premises, with insufficient evidence to support the Revenue's claims of clandestine removal. The Tribunal emphasized the necessity of concrete evidence and adherence to the limitation period for issuing show cause notices. The detection in 2001 and notice issuance in 2005 exceeded the 4 1/2-year limitation, leading to the demand being barred. Consequently, both appeals were allowed, providing relief to the appellants. Case-Laws Central Excise Wed, 22 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32042