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2018 (6) TMI 781 - AT - Central ExciseClandestine removal - goods found short - Revenue entertained a view that such short found goods have been cleared by them without payment of duty - Held that:- There is no inventory issued by the officers for the purpose of stock taking of goods. Admittedly, such huge stock lying in the factory cannot be weighed and the fact of shortage or excess cannot be arrived at unless the inventories are prepared. There is no explanation of the Revenue as to how such huge stock was weighed. Further, the fact that the appellant had also sent their semi finished product to their job worker has a bearing on merits of the case. Hon’ble Allahabad High Court in the case of CCE vs. Meenakshi Casting [2011 (8) TMI 896 - ALLAHABAD HIGH COURT] has held that shortages held at the time of stock taking cannot lead to the inevitable conclusion of clandestine removal of the final product in the absence of any corroboratory evidence - Admittedly, in the present case, Revenue has not produced any evidence to establish clandestine activity of the assessee. Appeal allowed - decided in favor of appellant.
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