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 1006 - AT - Central ExciseClandestine removal - shortage of stock - case of appellant is that such shortages in this stock were not real and were pseudo inasmuch as it is not possible for the officers to weigh about 3500 M.T. of stock in 10 hours, spent by them in the factory - Held that: - apart from the fact that the Revenue has not enable to substantiate the actual weighment of the material, the entire case of the Revenue is based on only to the shortages detected at the time of visit - Inasmuch as apart from the shortages there is no other evidence produced by the Revenue, there are no merits in the Revenue’s stand - appeal allowed - decided in favor of appellant.
|