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2018 (3) TMI 920 - CESTAT, ALLAHABADClandestine removal - shortage of finished goods - Held that: - actual weighment of finished goods was not carried out by the officers and shortage was estimated on the basis of approximation. On the basis of such approximation charges of shortage of finished goods cannot be leveled - The burden was on Revenue to prove that there was shortage in the finished goods. Further there was also burden on Revenue to prove that the alleged goods were manufactured and cleared without payment of duty by conducting appropriate investigation. No such investigation was carried out - appeal allowed - decided in favor of appellant.
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