https://www.taxtmi.com/caselaws?id=792095 Duty demands based on alleged stock shortage failed where the stock figures were taken by eye estimation without reliable physical weighment or verification. SSI exemption could not be denied absent proof that the goods bore another person's brand name in the relevant sense, and allegations of clandestine removal and parallel invoices also failed for want of corroborative evidence linking buyers, transporters, receipts or actual clearances. As the foundational allegations were not established, the related CENVAT credit denial and penalties were unsustainable. en-us Thu, 21 May 2026 00:00:00 +0530 Sat, 23 May 2026 08:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792095 Duty demands based on alleged stock shortage failed where the stock figures were taken by eye estimation without reliable physical weighment or verification. SSI exemption could not be denied absent proof that the goods bore another person's brand name in the relevant sense, and allegations of clandestine removal and parallel invoices also failed for want of corroborative evidence linking buyers, transporters, receipts or actual clearances. As the foundational allegations were not established, the related CENVAT credit denial and penalties were unsustainable. Case-Laws Central Excise Thu, 21 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792095