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2018 (5) TMI 1446 - AT - Central ExciseClandestine removal - unaccounted finished goods–Polyester Films - shortage of inputs–Polyester Chips - Held that: - so far the alleged confiscation of the Polyester Film 18.2MT is concerned the same is only a part of base production. The Panchnama proceedings started at 3.00P.M. Thus, the adverse inference drawn by the Revenue is fit to be set aside - it is apparent that the statement was recorded in the dead of the night and as such for some minor discrepancy in recording or the word “not” having been missed out in the subsequent question, in spite of specifically mentioning by Mr. Singh that the goods were yet to be tested and had not reached RG-1 stage, the adverse inference drawn by Revenue is fit to be set aside. So far the alleged shortage of Polyester Chips is concerned, it is admitted fact that the Polyester Chips lying in the silos were not measured. Thus, there is no proper basis for the charge of shortage of Polyester Chips - the charge of shortage is vague and fit to be set aside. Appeal allowed - decided in favor of appellant.
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