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2017 (11) TMI 1094 - AT - Central ExciseExcesses of raw material/finished goods - defect in the stocktaking - clandestine removal or not - Held that: - the manner of stocktaking is defective on the date of inspection. It cannot even be called a good eye estimation. Further. the stocktaking being part of the panchnama cannot be relied upon in view of the apparent defect in the panchnama for violation of the provisions of the criminal procedure code, as made applicable to the provisions of Central Excise Act, as regards search and seizure - Inspite of records oi inputs received and clearance of finished goods vide invoices. the same were ignored and not taken into account for no reason - also, there is no specific instance found inspite of all the exercise, of clandestine removal or attempted clandestine removal on the part of the appellants - appeal allowed - decided in favor of appellant.
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