https://www.taxtmi.com/caselaws?id=53458 The Appellate Tribunal CESTAT, New Delhi, set aside the confiscation of copper/alloy sheets, approximately 700 Kgs., due to alleged excess stock and clandestine removal. The appellant's explanation of the unaccounted stock being reject quality for re-melting, a common practice in metal item manufacturing, was found reasonable and verifiable. The tribunal emphasized the need to consider all relevant explanations and circumstances before concluding on cases involving alleged unaccounted goods and clandestine removal, leading to the appeal being allowed. en-us Thu, 07 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 14:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53458 The Appellate Tribunal CESTAT, New Delhi, set aside the confiscation of copper/alloy sheets, approximately 700 Kgs., due to alleged excess stock and clandestine removal. The appellant's explanation of the unaccounted stock being reject quality for re-melting, a common practice in metal item manufacturing, was found reasonable and verifiable. The tribunal emphasized the need to consider all relevant explanations and circumstances before concluding on cases involving alleged unaccounted goods and clandestine removal, leading to the appeal being allowed. Case-Laws Central Excise Thu, 07 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53458