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2018 (2) TMI 546 - AT - Central ExciseClandestine removal - Sulpo Para Ninyl Sulphone (SPVS) - shortage of finished goods - Held that: - there is a shortage of 8,300 Kgs of SPVS of finished goods, but how this calculation of shortage has been arrived at, had not been explained by the Ld. AR to ascertain the quantity - From the show cause notice, he could not ascertain the quantity of shortage alleged in the show cause notice of 8,300 Kgs. Moreover, no investigation was conducted at the end of the receiver of the said alleged clandestine removal of goods - charge of clandestine removal of goods is not sustainable against the appellant. Demand not sustainable - appeal allowed - decided in favor of appellant.
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