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2015 (6) TMI 982 - AT - Central ExciseClandestine removal of goods - short found finished goods - stock taking of CTD and TMT bars was done on the basis of average taken up by weighing 5 bundles of each size - Held that:- in the absence of any cogent evidence in support of the allegation of clandestine removal except the average weighment done in this case the charge remains unproved. Further, in reply to the show cause notice appellant has given the details of weighment and as per the weighment the difference works out to be around 3.3 MT in the stock of 1092.730 MT which is only a meager quantity - charge of clandestine removal remained unproved. - Demand of duty set aside - Decided in favor of assessee.
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