https://www.taxtmi.com/caselaws?id=794949 A demand founded on an alleged sponge iron shortage requires reliable weighment records and corroborative evidence establishing both the authenticity of physical verification and correct quantification. Where records omit truck details, weighment slips, and gross and net weights, the shortage and resulting demand are unsustainable. The notes also state that a show cause notice issued after the shortage was identified during stock-taking is unjustified where no further investigation or corroborative material concerning purported buyers was obtained before its issuance. The stated principle is that alleged clandestine shortages cannot support a demand without reliable underlying records and corroboration. 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 A demand founded on an alleged sponge iron shortage requires reliable weighment records and corroborative evidence establishing both the authenticity of physical verification and correct quantification. Where records omit truck details, weighment slips, and gross and net weights, the shortage and resulting demand are unsustainable. The notes also state that a show cause notice issued after the shortage was identified during stock-taking is unjustified where no further investigation or corroborative material concerning purported buyers was obtained before its issuance. The stated principle is that alleged clandestine shortages cannot support a demand without reliable underlying records and corroboration. Case-Laws Central Excise Mon, 13 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794949