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2013 (8) TMI 264 - AT - Central ExciseClandestine Removal of goods - During the physical verification of the goods in the factory by the Central Excise officers on 22nd December 2007 shortage of M.S. bars of 131.600 MTs was noticed – Held that:- Shortage was admitted by shri Ashish Sharma in his statement dated 22.12.2007. He admitted that due to holiday on 21.12.2007 no invoice should be made to show clearance made on 22.12.2007. Since the goods were cleared without payment of duty these clearances are to be treated as clandestine removal of the goods – Decided against the Assessee.
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