https://www.taxtmi.com/caselaws?id=54003 Demand was held time-barred where the show cause notice was issued after the relevant visit and the stock discrepancy report was found insufficient to bring the matter within the excise limitation framework. On clandestine removal, estimated shortage based only on eye estimation, without actual physical weighment or disclosed weighment slips, was held inadequate to prove shortage or sustain the allegation. The Tribunal emphasized that stock may be verified by methods other than weighing, but the basis must be reliable and transparent. The impugned order was set aside and relief was granted to the assessee. en-us Fri, 07 Jan 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54003 Demand was held time-barred where the show cause notice was issued after the relevant visit and the stock discrepancy report was found insufficient to bring the matter within the excise limitation framework. On clandestine removal, estimated shortage based only on eye estimation, without actual physical weighment or disclosed weighment slips, was held inadequate to prove shortage or sustain the allegation. The Tribunal emphasized that stock may be verified by methods other than weighing, but the basis must be reliable and transparent. The impugned order was set aside and relief was granted to the assessee. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54003