https://www.taxtmi.com/caselaws?id=54693 The Tribunal set aside the impugned order and allowed the appeal, emphasizing that unsigned slips and statements not signed by a Central Excise Officer, as per Section 14 of the Central Excise Act, cannot substantiate duty demands. Additionally, shortages based on average estimates without actual weighment were deemed unsustainable. The Tribunal underscored the necessity for strict adherence to legal evidentiary standards in duty assessments. en-us Fri, 30 Sep 2005 00:00:00 +0530 Fri, 29 Mar 2024 20:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54693 The Tribunal set aside the impugned order and allowed the appeal, emphasizing that unsigned slips and statements not signed by a Central Excise Officer, as per Section 14 of the Central Excise Act, cannot substantiate duty demands. Additionally, shortages based on average estimates without actual weighment were deemed unsustainable. The Tribunal underscored the necessity for strict adherence to legal evidentiary standards in duty assessments. Case-Laws Central Excise Fri, 30 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54693