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2012 (12) TMI 176 - AT - Central ExciseDemand of Duty and penalty - clandestine removal – shortage and excess stock – Submission of the appellants that they have now improved their accounting system by adopting computerized accounting and the matter under consideration occurred was just before such computerized accounting was put in place - Held that:- Large number of final products the appellants were manufacturing and the difficulty in maintaining proper accounts of such variety of goods both in packed condition and in bulk - errors are on account of errors in accounting rather than due to clandestine removal because of the fact that discrepancies have been noticed involving both excesses and shortages - this is a case of improper accounting rather than a case of clandestine removal of inputs and finished goods - appellants are required to maintain proper accounts of inputs and finished goods available with them as per Central Excise Rules - duty demanded and penalty set aside
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