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2018 (4) TMI 56 - AT - Central ExciseClandestine manufacture and removal - CENVAT credit - charge is based on some loose slips - shortage of materials - Held that: - the Investigating Officer had made out the case of such clandestine removal on the basis of the loose slips without basis of any enquiry to the extent of clearance of the goods, buyer name through investigation. Hence, the charge of clandestine removal merely on the basis of the loose slips, cannot be sustained - the charge was made on the basis of loose slips which were disowned by the appellant. Shortage of material - Held that: - The Stock Verification was done by method of Dip Stock Taking for the measurement of the dips of the material in the storage tank - It appears from the record that the stock of two tanks was not considered during the stock verification. The appellant raised this issue before the lower authorities and it was not refuted by any material. Appeal allowed - decided in favor of appellant.
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