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2014 (8) TMI 970 - AT - Central ExciseDenial of CENVAT Credit - Clandestine removal of goods - Shortage of goods - Held that:- The order of the Commissioner (Appeals) itself mentions that the quantity of the scrap was determined by eye estimation and the quantity of MS Ingots was determined on the basis of average weight of one ingots. When it is an admitted position that the quantity of the finished goods was determined on the estimation basis only and the quantity of scrap was determined on eye estimation, the alleged shortage of scrap and MS ingots cannot be treated as real shortage and the goods allegedly found short cannot be treated as having been cleared clandestinely without payment of duty. In view of this, the impugned order is not sustainable. The same is set aside. - Decided in favour of assessee.
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