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2018 (9) TMI 1344 - AT - Central ExciseClandestine removal - short found raw material - Non-registration of new premises - entire order of the Commissioner in confirming the demands is on the sole ground that the said two plots E-60 and 61 were not registered with the central excise department and as such raw materials stored therein cannot be taken note of - Held that:- Though it may be a technical offence on the part of the appellant not to get the newly acquired plots registered with the Revenue, but it is also a fact that the information regarding new plots was duly given to the Revenue under the cover of their letter dated 22.05.2007. As such the fact that the raw materials were found in excess in the said new premises cannot be ignored. Inasmuch as the raw materials were in excess at the new premises, the shortages detected by the officers at the registered premises were not real, but pseudo shortages - thus, it cannot be concluded that short found raw materials have been used in the manufacture of the final product. The findings of clandestine removal on the basis of shortages detected by the visiting officers cannot be upheld. Appeal allowed - decided in favor of appellant.
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