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2017 (11) TMI 702 - AT - Central ExciseClandestine removal - shortage of ingots - determination of weight by eye estimation and not by actual weightment - burden of prove - Held that: - invoices with same numbers such are Invoice No.26 was issued on various dated such as 01.11.2011, 02.11.2011, 03.11.2011, 04.11.2011, 05.11.2011 and 06.11.2011 indicating various quantities of ingots cleared and similar situation was in Invoice No.27 or Invoice No.28 etc. Further, in the invoice book mentioned at Serial No.8 of Annexure A, Invoice No.3 was issued several times - No convincing defence was put forth against issue of number of invoices with the same number on various occasion to different purchases containing different information about the quantity of ingots cleared - appeal dismissed - decided against appellant.
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