https://www.taxtmi.com/caselaws?id=438319 The tribunal ruled in favor of the appellant, setting aside the impugned order that confirmed the show cause notice demanding recovery of Central Excise Duty, interest, and penalties. It emphasized the need for concrete evidence rather than assumptions to support allegations of clandestine clearance. Citing precedents, the tribunal held that shortages determined by eye estimation were insufficient grounds for such allegations. As discrepancies in stock and lack of incriminating documents were not proven, the appellant's appeal was allowed. en-us Thu, 30 Mar 2023 00:00:00 +0530 Mon, 29 May 2023 09:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438319 The tribunal ruled in favor of the appellant, setting aside the impugned order that confirmed the show cause notice demanding recovery of Central Excise Duty, interest, and penalties. It emphasized the need for concrete evidence rather than assumptions to support allegations of clandestine clearance. Citing precedents, the tribunal held that shortages determined by eye estimation were insufficient grounds for such allegations. As discrepancies in stock and lack of incriminating documents were not proven, the appellant's appeal was allowed. Case-Laws Central Excise Thu, 30 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438319