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2015 (11) TMI 598 - AT - Central ExciseDuty demand - Clandestine removal of goods - Lack of evidence - Held that:- After proper analysis of the entire case matter, the Commissioner (Appeals) has passed a reasoned and speaking order holding that the method of verification of stock by the Central Excise Officers was not proper and since the stock in process was not actually verified and the quantity declared by the proprietor of the Respondent company as stock in process was accepted by the officers of the Department, the duty liability cannot be fastened against the Respondent in absence of any plausible evidence that the goods have been removed from the factory. I also find from the grounds of appeal, that the findings of the Commissioner (Appeals) have not been contested especially by producing evidence that the Department has carried out the investigation and verified the records of the Respondent by themselves, and upon proper verification, the shortage quantity of the disputed goods were detected. Since, the duty demand in the Adjudication Order has been confirmed solely based on the statement of the proprietor who admitted that the stocks of the disputed goods were 25 Ton approximately and no proper accounts were maintained, the demand cannot be confirmed for mere non-maintenance of records and more particularly, in absence of any proof regarding clandestine removal of such goods. - Decided against Revenue.
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