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2013 (12) TMI 1493 - AT - Central ExciseShortage of goods - total shortage of 216.447 MT of M.S. Bars and Angles (final products) from the recorded balance was noticed - shortage stand detected on the basis of average method - demand of duty with penalty - Held that: - In the absence of any corroborative evidences to prove clandestine removal, the fact of such shortages computed on the basis of average method cannot be held to be relatable to clandestine activities. Further, there is no admission in the statement of the partner as regards clandestine removal. It is well settled law that clandestine activities are required to be proved by sufficient and positive evidences. The same cannot be upheld on the basis of doubts - appeal rejected - decided against Revenue.
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