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2009 (7) TMI 988 - AT - Central ExciseClandestine removal - Evidence - Shortages of goods - Held that: - apart from the Panchanama showing the shortages of the goods, there is otherwise, no evidence on record to show the clandestine removal of the goods. As such, physical stock taking also stands assailed by the assessee on the ground that it is impossible for the officers to carryout the same within a short span of time. No inventory stands produced by the Revenue - It is well settled that findings of the clandestine removal cannot be based upon merely shortages without any other reliable evidence on record. There being none in the present appeal, I extend the benefit of doubt to the appellant - appeal allowed - decided in favor of appellant.
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