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2014 (7) TMI 359 - AT - Central ExciseDuty demand - Clandestine removal of goods - Held that:- appellants are manufacturing more than 300 varieties of MS pipes. The stock taking was done by comparing the stock with the computer data maintained by the appellants and not with the stock entry in RGI Register. It is also seen that immediately after stock taking, the appellants addressed a letter dated 29.11.2003 to the Asst. Commissioner, Central Excise, Rohtak - in the absence of any evidence corroborating the charges of clandestine removal neither confirmation of demand on the short found goods nor confiscation of the excess found goods is to be upheld - Decided in favour of assessee.
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