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2018 (3) TMI 612 - AT - Central ExciseClandestine removal - shortage of stock - Held that: - It is well settled that shortages by itself do not lead to the inevitable conclusion of clandestine removals - The Hon’ble Allahabad High Court in the case of CCE Vs. Meenakshi Castings [2011 (8) TMI 896 - ALLAHABAD HIGH COURT] has held that in the absence of any evidence of clandestine removal, adverse inferences of clandestine removal cannot be upheld on the basis of apparent shortage of stock. Inasmuch as the Revenue’s case is solely based upon the shortages detected by the visiting officers, without there being any tangible evidence of clandestine removal - penalty upheld. Appeal allowed - decided in favor of appellant.
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