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2012 (11) TMI 1036 - AT - Central ExciseDuty demand - Shortage of M.S. Ingots - Clandestine removal of goods - Held that:- it is the revenue who is making the allegation of shortages in final product and consequent clandestine removal. As such, the onus to show that such shortages were arrived at after actually weighing the entire stock is on the revenue. No inventories stand produced by the revenue to show the actual weighment. Merely because Shri Tiwari in his on the spot statement has accepted the shortages cannot be, by itself made the sole basis for upholding the charges against the appellant. - there is no other evidence on record to reflect upon the clandestine activity of the appellant. It is well settled that such allegations are required to be proved by positive and sufficient evidence. There is virtually nothing on the record to show procurement of raw- material to manufacture such a huge quantity of final product. Statements of neither the workers, nor the transporters have been recorded. The buyers of the ingots have not been identified and their statements not recorded. As such, I find no justifiable reasons to uphold the demand on shortages of ingots or to impose penalty on the appellant - Decided in favour of assessee.
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