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2018 (1) TMI 824 - AT - Central ExciseClandestine removal - shortage of stock - burden of prove - Held that: - case of clandestine removal without payment has to be established with supporting evidence, the goods which are recorded, as produced/in stock, are not available in the approved premises of the appellant. In such situation, necessarily the burden shifts to the appellant to explain such shortage satisfactorily - In the present case, the appellant failed to do so - it is not a case of clandestine clearance of unaccounted production. It is a case of unaccounted clearance of accounted production. The appellant has responsibility to explain the unaccounted shortage - appeal dismissed - decided against appellant.
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