Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (11) TMI 1660 - AT - Central ExciseShortage of finished goods and raw material - case of appellant is that the shortage quantity were not removed from the factory and were available in the factory during the course of stock taking. Thus, in absence of removal of goods, confirmation of the duty demand is not proper and appropriate - Held that: - total weight found during the course of stock taking by the Central Excise officials was in the higher side than those recorded by the appellant in its daily stock account. Since the goods were found in excess in comparison to the available balance in the books of accounts, it cannot be said that there were shortage in the finished goods and raw materials, which were removed by the appellant without payment of duty, in clandestine manner - mere non-maintenance of record by the appellant cannot be a defensible ground for confirmation of the duty demand, alleging that the goods have been clandestinely removed from the factory - appeal allowed - decided in favor of assessee.
|