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2015 (12) TMI 255 - AT - Central ExciseClandestine removal of goods - Shortage of goods found - Held that:- Records attached to the Panchnama and statements of the factory manager, clearly indicate that the weighment and shortage of raw materials as ascertained was based upon eye estimation. The statement of factory manager clearly indicates that said weighment done by the officers of 1242 Metric Tunes of MS scrap, will be time consuming and the entire exercise is based on eye estimation. I also find that there is nothing on the record to show that weighment was done by the officers systematically. - show cause notice indicates that the demand of the duty is on the presumptive manufacturing of Ms ingots out of the shortage of MS scrap noticed by the officers during the course of panchnama on 17.03.2007, both the lower authorities have not recorded any evidence to come to such a conclusion that the appellant had manufactured such ingots and cleared the same clandestinely. - Decision in the case of Aum Aluminium P. Ltd. (2012 (4) TMI 557 - CESTAT AHMEDABAD) followed - Decided in favour of assessee.
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