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2015 (2) TMI 130 - AT - Central ExciseClandestine removal of goods - Shortage of goods found - benefit of Cenvat credit of duty paid on the inputs. - Held that:- For detected the shortage of Sponge Iron and Silico Manganese to the extent 275.290 MT and 353 MT as alleged by the Revenue, the officers were required to physically weigh the entire stock of the Sponge Iron & Scrap etc. which was to the tune of around 1491 MT. Commissioner (Appeals) has observed that during the entire span of 15 hours, the officers could have weight not more than 50-60 MT. As such, he has held that there is no evidence to show that actual physically verification was undertaken. He set aside the charge of shortages and the consequent confirmation of demand. - Apart from the fact that its not possible to [weigh] such a huge quantum of scrap, for which the revenue has neither produced the inventories nor any other evidence on record, I also note that apart from the alleged shortages, there is factually no evidence on record to show that the said short raw material was used by the appellant in the manufacture of the final product, which was cleared without payment of duty. - Decided against Revenue.
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