TMI Blog2010 (11) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... 86/2010-SM(BR)(PB) - Dated:- 10-11-2010 - Ms. Archana Wadhwa, J. REPRESENTED BY : Shri Anil Khanna, SDR, for the Appellant. Smt. Reena Khair, Advocate, for the Respondent. [Order]. - I have heard Shri Anil Khanna, learned SDR appearing in support of the Revenue s appeal filed against the order passed by the Commissioner (Appeals) vide which he has rejected the appeal filed by the Revenue. Ms. Reena Khair, learned Advocate appeared for the respondents. 2. As per facts on record, the respondent is engaged in the manufacture of Black Steel Pipes and Tubes. Their factory was visited by the Central Excise officers on 4-7-2007 who conducted various checks and verifications. As a result, their final product to the tune of 51.85 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to how the physical stock taking was conducted as also no weighment records attached to the panchnama and since at adjudication stage the appellants contested such stock verification, in absence of proper physical weighment, errors may creep in the eye estimation of huge quantity of stock i.e. 1220.676 MT of finished product only in addition to huge quantity of raw material. Such a verification as done in this case is to be called on eye estimation. In this contest, I would like to mention that the method of stock taking adopted by the officers at best can lead to suspicion of excess stock but cannot be a substitute for the proof of shortage unless the Revenue is in a position to clearly demonstrate the fact of shortage in stock through p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ption. The Hon ble Tribunal in the case of Pack Point v. CCE, Jaipur reported in 2006 (195) E.L.T. 327 has held it is seen from the show notice that the demand for shortage of finished goods was arrived at based upon the presumption and assumption and the shortage of inputs was also linked to the shortage of finished goods. It is also further seen that the department has not adduced any evidence in respect of clandestine removal of inputs. Mere assertion by the authorities that shortage of inputs tantamounts to clandestine removal is not enough. A clandestine removal has to be proved and should be proved beyond doubt. Further, in the case of Icycold Commercial Enterprises v. CCE, Calcutta reported in 1994 (69) E.L.T. 337 it is held that cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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