https://www.taxtmi.com/caselaws?id=52818 The Tribunal ruled in favor of the appellants, finding that the duty demand and penalties imposed were not sustainable due to lack of concrete evidence. The officers' empirical method for weight estimation was disputed by the appellants, who argued the shortage of finished goods was theoretical. The Tribunal emphasized the necessity of actual physical weighment to conclusively prove the shortage. As the method used by the authorities was deemed insufficient as proof, the appeal was allowed, and the lower authorities' orders were set aside. en-us Wed, 25 Feb 2004 00:00:00 +0530 Fri, 08 Oct 2010 09:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52818 The Tribunal ruled in favor of the appellants, finding that the duty demand and penalties imposed were not sustainable due to lack of concrete evidence. The officers' empirical method for weight estimation was disputed by the appellants, who argued the shortage of finished goods was theoretical. The Tribunal emphasized the necessity of actual physical weighment to conclusively prove the shortage. As the method used by the authorities was deemed insufficient as proof, the appeal was allowed, and the lower authorities' orders were set aside. Case-Laws Central Excise Wed, 25 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52818