https://www.taxtmi.com/caselaws?id=50611 Duty demand for alleged stock shortages cannot be sustained on eye estimation alone where there is no physical verification or actual weighment. The demand in this matter was based on figures estimated by a manager, while the department had itself verified part of the stock and dropped those proceedings, showing that verification was feasible. In the absence of proof of shortage or clandestine removal, a presumption could not discharge the department's burden. The demand was therefore not sustainable and the appeal succeeded. en-us Fri, 20 Apr 2001 00:00:00 +0530 Mon, 23 Aug 2010 16:59:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50611 Duty demand for alleged stock shortages cannot be sustained on eye estimation alone where there is no physical verification or actual weighment. The demand in this matter was based on figures estimated by a manager, while the department had itself verified part of the stock and dropped those proceedings, showing that verification was feasible. In the absence of proof of shortage or clandestine removal, a presumption could not discharge the department's burden. The demand was therefore not sustainable and the appeal succeeded. Case-Laws Central Excise Fri, 20 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50611