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2022 (6) TMI 375 - CESTAT AHMEDABADClandestine removal - Non-recording of production in RG-1 register while checking the physical stock by the officers - entire case made out on the basis of statement of Shri Jugal Kishore Munot, partner of the appellant firm and the physical stock taking conducted by the visiting officers - HELD THAT:- In the physical stock taking, stock was not found accounted for in the RG-1 register. In this regard, the partner of the appellant firm, Shri Jugar Kishore Munot categorically stated that the production was not recorded because the concerned dealing staff was on leave. There is no rebuttal to his this statement by the department. The department has not produced any other evidence to establish that the said unaccounted goods were kept as there was a preparation for clandestine removal. Therefore, merely because the goods were not accounted and for which a plaisible explanation has been given by the partner of the firm, goods cannot be confiscated and no fine or penalty can be imposed. Appeal allowed - decided in favor of appellant.
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