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2017 (8) TMI 96 - AT - Central ExciseClandestine removal - shortage of finished goods - the demand of ₹ 1,77,922/- have been confirmed in respect of finished goods, which were found short vis.-a-vis the balance recorded in the RG-1 register - Held that: - Although the authorised representative of the appellant could not immediately explain such apparent shortage, it does not lead to the inevitable conclusion in absence of corroborative evidence that the appellant have indulged in clandestine clearance of such shortage. Further, the loose slips found at the time of search maintained with respect to activity of the production floor are private report/records and the same are not reliable for drawing adverse conclusion against the appellant in absence of any corroborative evidence of clandestine manufacture and removal. Further, I find that save and except assumption and presumption of clandestine removal for the apparent shortage, no clandestine activity and evidences have been brought on record. Under such facts on record, I find that the allegation of clandestine removal is not established - appeal allowed - decided in favor of appellant.
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