https://www.taxtmi.com/caselaws?id=794949 Demand based on an alleged sponge iron shortage requires reliable weighment records and corroborative evidence to establish both the authenticity of stock verification and the quantified shortage. Missing truck details, weighment slips, and gross and net weight records leave the alleged shortage unsubstantiated, so the resulting demand cannot be sustained. Where the shortage was identified at stock-taking and no further investigation or evidence concerning purported buyers was gathered, delayed issuance of the show cause notice is unjustified on the stated facts. en-us Mon, 13 Jul 2026 00:00:00 +0530 Wed, 15 Jul 2026 08:22:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794949 Demand based on an alleged sponge iron shortage requires reliable weighment records and corroborative evidence to establish both the authenticity of stock verification and the quantified shortage. Missing truck details, weighment slips, and gross and net weight records leave the alleged shortage unsubstantiated, so the resulting demand cannot be sustained. Where the shortage was identified at stock-taking and no further investigation or evidence concerning purported buyers was gathered, delayed issuance of the show cause notice is unjustified on the stated facts. Case-Laws Central Excise Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794949