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2010 (4) TMI 680 - AT - Central ExciseClandestine manufacture and removal - Revenue claimed that Supervisor has stated that miscellaneous outward register was maintained by security and it contained details of materials sent out - investigating officers not recorded statement of any of the security personnel, to bring on record that such register was maintained by them either in their capacity as the employees of the company or otherwise - In the absence of author of the miscellaneous outward register and in the absence of any such statement from the persons who has written the entries in the miscellaneous outward register, clandestine removal cannot be proved. On perusal of the panchnama, we find that the shortage has not been worked out in any scientific manner. To our mind the said shortage has just worked out based upon the arithmetic calculation of the book stock and physical stock (as informed by the employees of the company). At the most such shortages can be said as of eye estimation. It is settled law that any stock which recorded as shortage based upon only arithmetic calculation and without any scientific process, is fraught with inconsistencies. In the absence of any statement of the General Manager, who was present during the recording of panchnama, is definitely as shoddy piece of investigation, which is detrimental to the Revenue’s case.
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