https://www.taxtmi.com/caselaws?id=456058 CESTAT Bangalore allowed the appeal against clandestine removal charges. The department alleged goods were removed without duty payment based on stock discrepancies between annual stock statements and ER-1 returns. The Tribunal held that stock shortages alone cannot prove clandestine removal without corroborative evidence. The shortages resulted from comparing estimated production figures rather than actual weighment, making comparisons inherently inaccurate. Similar orders for other units were previously set aside. The demand and penalty were both set aside due to lack of proper evidence establishing clandestine removal. en-us Tue, 13 Jun 2023 00:00:00 +0530 Mon, 24 Jun 2024 20:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456058 CESTAT Bangalore allowed the appeal against clandestine removal charges. The department alleged goods were removed without duty payment based on stock discrepancies between annual stock statements and ER-1 returns. The Tribunal held that stock shortages alone cannot prove clandestine removal without corroborative evidence. The shortages resulted from comparing estimated production figures rather than actual weighment, making comparisons inherently inaccurate. Similar orders for other units were previously set aside. The demand and penalty were both set aside due to lack of proper evidence establishing clandestine removal. Case-Laws Central Excise Tue, 13 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456058