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2018 (3) TMI 182 - AT - Central ExciseClandestine removal - shortage of stock - Held that: - It is clearly well settled that allegation of clandestine removal of finished goods cannot be sustained only on the basis of mere shortage - In the case of Continental Cement Company vs. Union of India [2014 (9) TMI 243 - ALLAHABAD HIGH COURT] the Hon’ble Allahabad High Court has held that clandestine removal is a serious charge which is required to be proved by Revenue by tangible and sufficient evidence. In the case of the appellant, the demand of Central Excise duty cannot be upheld, since the allegation of clandestine removal has been made only on the basis of alleged shortages noticed during stock verification. Appeal allowed - decided in favor of appellant.
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