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2017 (11) TMI 934 - AT - Central ExciseClandestine removal - shortage of goods - Held that: - in the initial proceedings before the Commissioner (Appeals) it has been held that there is no positive evidence of clandestine removal. Moreover, it is not the case of clandestine removal, therefore, charge of clandestine removal is not sustainable against the appellant. As the demand sought to confirm on the basis of shortage found as per panchnama drawn during the course of investigation, the said panchnama has been held not admissible, in that circumstance, the show cause notice issued to the appellant is not sustainable. Appeal allowed - decided in favor of appellant.
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