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2015 (8) TMI 1382 - AT - Central ExciseShortage of stock - clandestine removal or not? - the authorized signatory of the appellant has only admitted shortage of the finished goods and nowhere in the statement he has stated that the finished goods found short, have been clandestinely removed from the factory - Held that: - the onus lies on the Department to prove clandestine removal of goods, which has not been satisfactorily discharged - Since the authorized signatory nowhere in his statement had admitted about the clandestine removal of goods, the charges cannot be levelled solely on the basis of shortage detected by the officers during the course of verification of the documents - appeal allowed - decided in favor of appellant.
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