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2010 (12) TMI 487 - HC - Central Excise
Clandestine manufacture - The Central Excise officers during physical verification of the stock of raw materials while conducting preventive checks at the factory premises of the assessee, found shortage of 9975 kgs. HD as compared to the stock shown in RG-23A, Part-I Register - it is apparent that except for the shortage in raw material viz., HD which was disputed by the assessee and the statement of the Director, there was no other evidence on record to indicate clandestine manufacture and removal of final products - In the circumstances, on the basis of the material available on record, it is not possible to state that the Tribunal has committed any legal error in giving benefit of doubt to the assessee - It is a basic and settled law that what is admitted need not be proved - Appeal is dismissed