2014 (3) TMI 870

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..... an, AR, for the Respondent. ORDER Entire adjudication has been based on subjective concept of shortage. There is no objective criteria followed to determine shortage when the goods in question were amenable to physical weighment. The submission of appellant in leading defence in para 3 as is apparent from page 3 of the adjudication order, reads as under throwing light how the adjudication has be .....

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..... cation was conducted by the visiting officers and Panchnama is the result of only their fabrication. 2. Aforesaid observation alone is enough to set aside the demand. No doubt preponderance of probability may come to the rescue of revenue but to take shelter of such principle there should be circumstantial evidence and precision in the inquiry demonstrating the real criteria adopted for dete .....

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