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2017 (7) TMI 123 - AT - Central ExciseClandestine removal - Propriety of commuting liability to duty on the shortage of goods without offsetting the excess found in stock and the resort to estimation in stock taking - Held that: - the impugned order has had to re-work the duty liability that had been arrived at by the original authority - number of contentions of the appellant pertaining to verification of lot numbers with apparent duplication in the inventory and subjecting specific records to ascertainment would establish the correctness of stock in hand had not been examined at the level of the original authority and the first appellate authority - computations require to be re-worked after detailed examination of the records - appeal allowed by way of remand.
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