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2018 (6) TMI 7 - CESTAT NEW DELHIClandestine removal - excesses of stock - confiscation orders - correctness of stock verification process, which was arrived on the basis of average weight of one of the products - Held that:- Admittedly there are no inventories produced by the Revenue. It is not only difficult but impossible to weigh such huge stock, without reflecting the same in the inventory - It has been held in number of Tribunal decision that the stock position having been arrived on the basis of average weight of one of the products and in the absence of inventories, cannot be held to be reflecting the correct stock position. A mere non accountal of goods in RG register would not invite confiscation of the same or imposition of penalty, in the absence of any evidence to show that the goods were meant for clandestine removal. Appeal allowed - decided in favor of appellant.
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