https://www.taxtmi.com/caselaws?id=444883 Estimated stock variation based on non-exact weighment, where the discrepancy was under 10%, was treated as a normal commercial difference and was insufficient to sustain duty demand absent reliable proof of shortage. Parallel invoice allegations could not be upheld on the basis of an untested third-party statement, because cross-examination was denied and the evidence was unreliable under Section 9D of the Central Excise Act, 1944. Alleged clandestine removals founded only on kachcha parchies, private records and third-party material also failed for want of positive, corroborative evidence from independent sources such as transporters or buyers. en-us Thu, 14 Sep 2023 00:00:00 +0530 Thu, 26 Oct 2023 07:26:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444883 Estimated stock variation based on non-exact weighment, where the discrepancy was under 10%, was treated as a normal commercial difference and was insufficient to sustain duty demand absent reliable proof of shortage. Parallel invoice allegations could not be upheld on the basis of an untested third-party statement, because cross-examination was denied and the evidence was unreliable under Section 9D of the Central Excise Act, 1944. Alleged clandestine removals founded only on kachcha parchies, private records and third-party material also failed for want of positive, corroborative evidence from independent sources such as transporters or buyers. Case-Laws Central Excise Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444883