https://www.taxtmi.com/caselaws?id=54513 The Tribunal set aside the Order-in-Appeal upholding duty demand and penalty against the appellants for an alleged shortage of footwear stock due to lack of proper verification and documentation. The officers failed to disclose crucial details of the stock checking process and did not prepare a panchnama at the spot. Despite the appellants' denial of shortages and improper verification, the Department did not conduct on-site verification. Without concrete evidence, the Tribunal found the case unsustainable, leading to the appeal's success with consequential relief granted to the appellants. en-us Thu, 28 Apr 2005 00:00:00 +0530 Wed, 20 Oct 2010 14:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54513 The Tribunal set aside the Order-in-Appeal upholding duty demand and penalty against the appellants for an alleged shortage of footwear stock due to lack of proper verification and documentation. The officers failed to disclose crucial details of the stock checking process and did not prepare a panchnama at the spot. Despite the appellants' denial of shortages and improper verification, the Department did not conduct on-site verification. Without concrete evidence, the Tribunal found the case unsustainable, leading to the appeal's success with consequential relief granted to the appellants. Case-Laws Central Excise Thu, 28 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54513