Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 963 - AT - Central ExciseClandestine removal - shortages and excesses of stock - the Revenue's entire case is based upon the shortages and excess, detected at the time of visit of the Officers - Held that: - It is well settled law that shortages detected at the time of stock taking cannot lead to conclusion of clandestine removal, in the absence of any corroborative evidence to that effect - apart from the alleged shortages, which are also being contested by the appellant as not being factual shortages, there is no other evidence on record to reflect upon the clandestine activities of the appellant. The Appellate Authority, having himself observed that there is no evidence to establish clandestine removal on the part of the appellant, should have set aside the demand, confiscation of the goods and penalties imposed upon the appellant. Appeal allowed - decided in favor of appellant.
|