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2016 (11) TMI 1488 - AT - Central ExciseShortage and excesses of stock - confiscation - penalty - Held that: - there are marks of manipulation in the said statement where “estimated” word is struck off at several places, as a result it appears to me that all the figures given by Mr. Sinha were estimated figures and by eliminating word “estimated” the authorities issued show cause notice treated them as physically verified weighment of the raw materials and finished goods and on such presumptions the SCN was issued, therefore, the SCN is not sustainable - appeal allowed - decided in favor of appellant.
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