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2012 (9) TMI 876 - AT - Central ExciseClandestine removal of goods - whether the statement accepting the shortages can be held to be a conclusive proof of actual shortages - Held that:- Tribunal in the case of Nilesh Steel & Alloys P. Ltd. reported as [2008 (3) TMI 572 - CESTAT, MUMBAI] has held that such shortages detected on eye estimation basis cannot be held to be conclusive proof of clandestine removal. To the same effect is the decision of the Tribunal in the case of UP Alloys P.Ltd. reported as [2007 (3) TMI 439 - CESTAT, NEW DELHI]. It was held that inasmuch as no actual weighment was done in respect of loose sponge iron lying in the factory, shortages cannot be held to be actual. By following the ratio of above decisions as also by observing that the charges of clandestine removal cannot be upheld on mere shortages - Decided in favour of assessee.
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