Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 410 - AT - Central ExciseDiscrepancy of stock - demand confirmed - Held that:- There was no difference in stock found by the officers on the date of visit. The authenticity of documents relied upon and the locus standi of the persons who have explained the documents have not been bought out. No admission of unaccounted production and clandestine removal by any of the authorised persons. As no corroborative evidence relied upon in support of entries in the private records sought to be relied upon especially when their authenticity is in serious doubt appeal of the department rejected - in favour of assessee.
|