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2012 (1) TMI 131 - AT - Central ExciseDuty demand - Shortage of raw material - Clandestine removal of goods - Held that:- admittedly the shortage of raw material detected at the time of visit by the officers are not sufficient to manufacture the quantity of final products, on which the demand stands confirmed by the lower authorities. To confirm the demand based upon the shortage, only one raw material which is not main raw material, cannot be sustained, especially in the absence of evidence showing procurement of other raw materials, required for manufacture of final products. As such, I am of the view that there is no infirmity in the order of the Commissioner (Appeals) - Decided against Revenue.
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