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2015 (2) TMI 33 - CESTAT NEW DELHIShortage and excesses of goods found - Held that:- Entire case of the Revenue for arriving at the finding of the clandestine removal is based upon the shortages conducted at the time of visit of the officers. Similarly, excess found goods stand confiscated along with imposition of penalty on the sole ground that the same were not entered in the statuary records. - It is seen that appellants are manufacturing different varieties of tiles and shortages and excesses were found only in one variety. Apart from the said shortages, and the statement of representative admitting such shortages, there is no other evidence of record to show that such alleged shortages were cleared by the appellant in a clandestine manner. It is well settled law that shortages by itself cannot be held to be sufficient evidence to conclude the clandestine activities of an assessee. In the absence of any evidence, I find no justification for confirmation of demand or for imposition of penalty on the appellant, on the finding of clandestine removal. As regards excesses, it stand explained that goods in question were not upto the mark and they had applied for destruction of the same. In any case, I find that it is not the Revenue's case that excess found impugned goods are meant for clandestine removal or they are in ready to move condition. As such, I find no justification for confiscation of the same or for imposition of penalties. - Decided in favour of assessee.
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