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2020 (2) TMI 809 - AT - Central ExciseClandestine removal - shortage of stock - sugar - HELD THAT:- The appellant had taken a categorical stand that the stock of sugar got damaged due to seepage from the roof which plea stands rejected by the Lower Authorities as an afterthought. Apart from the shortages, there is no evidence of removal of the goods in a clandestine manner. The clandestine allegations are required to be established by the Revenue by production of sufficient evidences. The discrepancies in the stock cannot be taken as a ground for upholding the allegations of clandestine removal. In the present case, there is no admission of any clandestine removal by the appellant. Further, there is no evidence of transportation of the goods, receipt of the goods by the customers or receipt of the consideration by the appellant. In such a scenario, the confirmation of demand of duty cannot be upheld - appeal allowed - decided in favor of appellant.
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