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2017 (3) TMI 545 - AT - Central ExciseClandestine removal - shortage of stock - Held that: - No instance of any removal of goods, found to be shortage, has been adduced by the authority. No buyer of goods or evidence of removal such as, transportation of goods, receipt of consideration is appearing on record nor there seems to be any investigation on this account. In such case, only on the basis of acceptance of shortages by Shri R.S Tomar, who is employee of Appellant company, the duty demand cannot be upheld. As regard confiscation of seized cash and appropriation thereof against the demand, we find that the Commissioner has confirmed confiscation merely on ground of preponderance of probabilities, stating that the amount is of sale proceeds of short found goods - no investigation has been done to link the said cash with any receipt of clandestine removal - confiscation set aside. As regard imposition of penalties against Shri R.S. Tomar, Shri Deepak Gupta, Shri Anant S. Sheth and Shri T. Rama Rao, since the demand against M/s SKS Ispat does not survive, therefore no case for penalty is made out against the said persons. Appeal allowed - decided in favor of appellant.
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