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2015 (12) TMI 1260 - AT - Central ExciseDemand of differential duty - Clandestine clearance of goods - Held that:- Allegation of clandestine removal rests on the discrepancy in the figures of OB & CB of Stock mentioned in the monthly ER-1 Returns relating to manufacture and production of only three items, namely, (i) Duraphos Rustokik etc. (ii) Phoschem Phosbond etc. & (iii) Phoschem Phosbond etc.. There is no difference between the OB and CB in DSA for June & July, 2010 and also for August & September, 2010. It is their claim that due to inadvertence, while filing ER-1 Returns, CB & OB have not matched for the said periods. - there is no discrepancy noticed by the Department in the Daily Stock Accounts in recording the OB & CB of Stock in relation to the said items. However, while recording the figures in ER-1 Returns, there could be possibility of writing, error in entering the data relating to OB and CB of the said items due to switching over from manual system of maintenance of records to computerized system. - Besides, except the said errors in recording the CB & OB in the respective ER-1 Returns, the Department has not adduced any other evidence in support of clandestine removal. In the result, the impugned order is set aside - Decided in favour of assessee.
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