Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (8) TMI 314 - CESTAT NEW DELHIClandestine Removal - Appellants are manufacturer of Black Steel Pipes and GI Pipes - During the course of physical verification 768 No. (29.500 MT) of Steel Pipes and Tubes were found short by the Preventive officers in the stock of finished goods – Statement of Shri Narendra Singh, Factory Manager was recorded under Section 14 of the Central Excise Act, 1994 in which he admitted the above shortage of 768 Nos. weighing 29.500 MT in the finished good - Appellants challenging the Order in Appeal on the ground that shortage was based on eye estimation and there was not physical verification – Held that:- Numbers are mentioned in the Annexure to Panchnama and therefore it is wrong to say that shortage is based on eye estimation. Moreover Shri Narendra Singh Factory Manager had admitted the shortage in the pipes as in his the statement - Shortage of the goods in the factory which is no explained by the factory manager - Concluded that goods were removed without payment of Central Excise duty – Decided against the Assessee.
|