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2013 (12) TMI 391 - CESTAT NEW DELHIClandestine removal of goods - Unexplained shortage of Cenvat credit – Absence of Evidences – Held that:- The fact that the department is comparing the stock of raw material as mentioned in the RG 23A register as on 3rd August 2004 with the stock of raw material actually found in that day and the entries regarding the issue of raw material had been made only upto 30th June 2004, for determining the shortage of inputs, if any, the figure regarding the quantity of raw material consumed should have been updated after taking into account the quantity of raw material consumed during the month of July 2004 and without doing this, the question of shortage or excess cannot be determined. Though an opportunity was given to the department to rectify this mistake, this has not been done - The department has neither accepted the figures of consumption of raw material during July 2004 as given by the respondent nor has made any effort to ascertain the quantity of inputs consumed on the basis of production of finished products - The approach of the department is absurd - in absence of any evidence showing clandestine removal it cannot be alleged that there was unexplained shortage of Cenvat credit availed input and the same had been illicitly removed without reversal of credit – Decided against Revenue.
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