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2016 (8) TMI 660 - AT - Central ExciseClandestine removal of goods - shortage found of finished goods during physical verification - Held that:- there is no other corroboration regarding clandestine manufacture or clearance or transportation of goods or receipt of sale proceeds. While such clandestine activities need not be proved stage by stage with precision, it is necessary to have a clear preponderance of probability which will shift the burden to the assesse to defend his case against non-payment of duty. Here, the very basis of shortage is doubted and as such, any admission of such shortage is of no relevance in the absence of any corroboration. Therefore, the case of clandestine removal cannot be sustained against the appellant. In view of non-availability of very basis of stock taking and physical impossibility of going through the process of weighment of about 250 MTs of M.S. Bars within 2 hours and also arriving at the physical stock upto Kg. level without explaining how measurement was made creates serious lacunae and seriously affected the very basis of revenue's allegation. - Decided in favour of appellant
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