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2017 (3) TMI 1611 - AT - Central ExciseClandestine removal - variation in stock - method of stock taking - Held that: - the stock valuation has been done by weighment of only a sample and thereafter eye estimation is made for the whole lot of the stock. In this view of the manner of stock taking, there is bound to be variation and no adverse inference could be drawn on the basis of such variation - the weighment have been done by way of eye estimation and if the proper stock taking was done and tallied with the computer records, there shall be hardly any discrepancy. The stock taking by the Revenue is defective and it has been rightly held so by the ld. Commissioner (Appeals). On such defect in stock taking, there cannot be any adverse inference is drawn against the respondent - appeal dismissed - decided against Revenue.
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