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2017 (12) TMI 949 - AT - Central ExciseClandestine removal - shortage of finished goods - whether the demand raised against the assessee are sustainable in the facts and circumstance of the case, on account of clandestine removal or not? - Held that: - Admittedly, the SCN has been issued to the assessee on the basis of wastage as per SION norms and not on the actual basis. Further, during the course of investigation neither any discrepancy in the statutory records is found nor any shortage or excess of the goods were detected. In that circumstances, without any corroborative evidence, demands against the assessee are not sustainable - As the demands are not sustainable, penalties are also not imposable on the assessee and its partners - appeal allowed - decided in favor of appellant.
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