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2018 (2) TMI 457 - AT - Central ExciseClandestine removal - penalty - scope of SCN - Held that: - there are no allegations that goods were cleared clandestinely or there has been a case of evasion of duty. The shortage was noticed by the Officers of Central Excise Department on 18/12/2006 as compared to the stock recorded in RG-1 register and the appellant has explained that the entries in RG-1 register were on the basis of formula and it was not on the basis of actual weight. There are no allegations in the said SCN dated 19/06/2007 to establish that there was any clandestine clearance of the finished goods - appeal allowed - decided in favor of appellant.
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