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2017 (3) TMI 779 - AT - Central ExciseInvestigation - short stock during stock taking - Clandestine removal - Penalty - Held that: - To establish a case of clandestine manufacture there must be some positive evidence in the form of unaccounted procurement of raw materials, excess consumption of electricity, identification of buyers of clandestinely manufactured goods, identification of transporters transporting such goods to buyers, receipt of unaccounted cash against sales of such goods etc. I find that apart from the said shortages there is no other evidence on record indicating that the short found goods stands removed by the assessee in the clandestine manner. As rightly contested by the Ld. Advocate such loose computer sheets cannot be formed the basis for arriving at the findings of the clandestine removal in the absence of the fulfillment of conditions of section 36 B(4) of the CEA - Appeal disposed off.
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