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2017 (12) TMI 542 - CESTAT NEW DELHIClandestine removal - shortage of stock - whether the appellant was engaged in the manufacture of M.S. Billets & M.S. Bars duly have rightly been levied on apparent shortage of stock? - validity of SCN - Held that: - from a copy of the Panchnama on record that there is no record of weighment, forming part of the Panchnama. Thus, the stock verification of the finished goods have been done by way of eye estimation only. Further there is variation of 10%, which is normal in the facts and circumstances of the case, where the stock verification of the finished goods has been done by way of eye estimation - SCN is vague and presumptive - appeal allowed - decided in favor of appellant.
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