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2016 (11) TMI 474 - AT - Central Excise100% EOU - clandestine removal - shortage of materials - goods found short in their premises were transferred to the present appellant s premises on account of same being moth infected, the excess found in the present appellants case, cannot be held as liable to confiscation - Held that: - The shortages found during the relevant period are in respect of yarn and polywool etc. which are to the tune of small fractional percentage of the total stock. It stand held in number of decisions that shortages in the raw material itself cannot lead to inevitable conclusion of clandestine removal of the final product, in the absence of any further evidence on record. In the present case, I find that apart from the shortages, there is no evidence to show that clandestine production and removal of final product. It is only a marginal small percentage shortage in the stock of raw material, I find no justifiable reason to upheld the impugned orders confirming the demand of duty on the finding of clandestine removal. Accordingly, the impugned order is set aside and appeal allowed with consequential relief to the appellant.
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