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2018 (1) TMI 1261 - AT - Central ExciseClandestine removal - shortage of inputs - evidences - Held that: - apart from the shortages there is no other evidence on record to show that the appellant had cleared their final product or cenvatable inputs in a clandestine manner. The entire case of the Revenue is based upon the shortages detected by the appellant himself and reflected in their audit report. The appellant have already explained that such shortages are only to the tune of around 0.29%, in which case the value of the shortages of the inputs, keeping in view the voluminous operations of the assesee, cannot be of much importance - appeal allowed - decided in favor of appellant.
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