https://www.taxtmi.com/caselaws?id=450906 Allegations of clandestine removal must be supported by cogent independent evidence, and a disputed comparison of physical stock with an outdated manual register is insufficient where SAP production and clearance records were maintained and not properly tested; the demand on alleged shortage was set aside. Differential duty on inter-unit transfer of fruit pulp was also unsustainable because the valuation was proper and the transaction was revenue neutral, with credit available in the sister unit. Duty on MS drums and LDPE liners used for packing was not payable absent evidence of domestic sale or removal. Penalties on the company and its executive failed with the substantive demand and were set aside. en-us Tue, 12 Mar 2024 00:00:00 +0530 Fri, 15 Mar 2024 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450906 Allegations of clandestine removal must be supported by cogent independent evidence, and a disputed comparison of physical stock with an outdated manual register is insufficient where SAP production and clearance records were maintained and not properly tested; the demand on alleged shortage was set aside. Differential duty on inter-unit transfer of fruit pulp was also unsustainable because the valuation was proper and the transaction was revenue neutral, with credit available in the sister unit. Duty on MS drums and LDPE liners used for packing was not payable absent evidence of domestic sale or removal. Penalties on the company and its executive failed with the substantive demand and were set aside. Case-Laws Central Excise Tue, 12 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450906