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2017 (3) TMI 507 - AT - Central ExciseShortage of inputs as well as finished good - demand - Held that: - while there is allegation of clandestine clearance on the basis of shortages found, no stock verification has been done nor any evidence of clandestine clearance has been recorded. The entire case of Revenue is based on the mismatch between 3CD returns submitted by the Income Tax authorities and the RG-1 register maintained by the appellant under the Central Excise law - without any evidence of removal of inputs and/or finished goods, merely on the basis of the difference between the excise records and financial records demand cannot be made - demand set aside - appeal allowed - decided in favor of appellant.
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