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2010 (3) TMI 527 - HC - Central ExciseDemand- shortage of goods- Tribunal order setting aside demand on the ground of discrepancy only in computerized accounts and not in manual accounting. Electronic accounts maintained in SAP. Physical verification of stock not conducted by revenue. Held that - existence of shortage or excess stock when premises visited by officers, not known. Actual difference between in stock register under SAP system and physical verification not known. Impugned order holding chances of error to the extent of 2% in SAP Method of accounting could not be ruled out. Question of law not arise.
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