https://www.taxtmi.com/caselaws?id=757933 Clandestine removal allegations cannot be sustained on private diary entries or statements alone unless supported by tangible corroborative evidence such as buyer or transporter statements, unaccounted raw materials, excess power use, cash flow-back, or proof of actual transport; on these facts, the demand was set aside. Stock shortage demands require a reliable and disclosed stock-taking methodology with supporting documents such as weighment slips and quantification details; unsupported or estimated verification was insufficient, so that demand was also set aside. Where the notice was issued long after the investigation and no material showed suppression or other grounds for special limitation, the extended period could not be invoked and the demand was time-barred. en-us Wed, 04 Sep 2024 00:00:00 +0530 Thu, 05 Sep 2024 07:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757933 Clandestine removal allegations cannot be sustained on private diary entries or statements alone unless supported by tangible corroborative evidence such as buyer or transporter statements, unaccounted raw materials, excess power use, cash flow-back, or proof of actual transport; on these facts, the demand was set aside. Stock shortage demands require a reliable and disclosed stock-taking methodology with supporting documents such as weighment slips and quantification details; unsupported or estimated verification was insufficient, so that demand was also set aside. Where the notice was issued long after the investigation and no material showed suppression or other grounds for special limitation, the extended period could not be invoked and the demand was time-barred. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757933