https://www.taxtmi.com/caselaws?id=52949 Allegations of clandestine removal of vanaspati and stock shortage failed before CESTAT because the duty demand and penalty were based only on suspicion, assumptions from records, and uncorroborated inferences. The three principal bases-substitution of filled tins by empty tins, alleged shortage vis-a -vis RG 1 entries, and presumed unaccounted receipt of vegetable oil-were not supported by independent evidence such as transport records, direct detection, or other surrounding material. The assessee's explanation of a recording mistake, labour unrest, and production stoppage further weakened the Department's case. The demand and penalty were therefore held unsustainable for want of corroborative evidence. en-us Tue, 18 May 2004 00:00:00 +0530 Fri, 08 Oct 2010 16:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52949 Allegations of clandestine removal of vanaspati and stock shortage failed before CESTAT because the duty demand and penalty were based only on suspicion, assumptions from records, and uncorroborated inferences. The three principal bases-substitution of filled tins by empty tins, alleged shortage vis-a -vis RG 1 entries, and presumed unaccounted receipt of vegetable oil-were not supported by independent evidence such as transport records, direct detection, or other surrounding material. The assessee's explanation of a recording mistake, labour unrest, and production stoppage further weakened the Department's case. The demand and penalty were therefore held unsustainable for want of corroborative evidence. Case-Laws Central Excise Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52949