Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 735 - AT - Central ExciseClandestine removal - Shortage of Finished Goods - 317.625 MTs of sponge iron - whether there was a clandestine removal of 317.625 MTs of sponge iron which was found short during the visit and stock verification in the appellant's factory or otherwise? - Held that: - there is nothing on record to show that the appellant had received unaccounted money or appellant had received unaccounted raw materials, appellant has consumed unaccounted electricity or any other document to show that the goods were cleared clandestinely from the factory premises - the adjudicating authority was correct in dismissing the allegation made in the SCN that there was clandestine removal of the differential quantum of sponge iron - appeal allowed - decided in favor of appellant.
|