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2014 (3) TMI 870 - AT - Central ExciseShortage of stock - physical verification of goods - Held that:- 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 determining the shortage. No conclusion should flow on mere surmises or assumption or presumption. Whim and capies being alien to justice, the present impugned order has no leg to stand - Decided in favour of assessee.
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