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2017 (2) TMI 1138 - AT - Central ExciseClandestine removal - no panchnama was drawn while physical verification of the stock - Held that: - As panchnama is the prime document to record the stock verification and the same has not been drawn in the case. Therefore, it is doubted that whether any physical verification of stock done or not. In the absence of the panchnama, adverse inference cannot be drawn against the respondent - further, the computer prints have been relied upon to alleged clandestinal removal of goods but no procedure prescribed u/r 36 (B) CEA, 1944 has been followed. Therefore, the computer prints out are not reliable documents - the charge of the clandestinal removal of goods is not sustainable - appeal dismissed - decided against Revenue.
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