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2017 (10) TMI 1118 - CESTAT NEW DELHIClandestine removal of finished goods and raw material - shortage of stock - stock taking done on the basis of eye estimation - Held that: - in the case of plastic pipe, as per records, it was shown the stock of 3860 Kg where as on physical verification stock was found nil. For that, no clarification was given by the Ld. Counsel for the appellant although stock taking has been done on eye estimation basis. As a particular item is having nil stock, in that circumstances, the charge of shortage and clandestine removal stands proved. For rest of the demand the revenue failed to prove that the goods found short as stock taking has been done on eye estimation basis. In that circumstances, the rest of the demand is set aside. Appeal allowed in part.
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