2018 (3) TMI 746

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..... idence, to conclude or even to speculate, that there is shortage of stock of raw material or finished product, no valid ground remains to recover duty on presumption of clandestine removal - appeal allowed - decided in favor of appellant. - Appeal No. E/87406/15 - A/92198/2017 - Dated:- 13-10-2017 - MR. CJ Mathew, Member (Technical) Shri TC Nair, Advocate, for appellant Shri Chatru Si .....

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..... 7 of the very same authority had, in relation to demand for 2014-15 and 2015-16, held the recovery of duty to be incorrect. 5. The present dispute pertains to the period 2007-08 between 2011-12 and consequent to the show cause notice dated 7th August 2013. There is no allegation of shortage of stock detected through physical inspection. The allegation is entirely based on intimation furnished i .....

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