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2018 (9) TMI 984 - AT - Central ExciseClandestine removal - Shortage of Sponge Iron and MS Scrap - Held that:- The entire case of the Revenue is based upon the shortages detected at the time of their visit. It is well settled law that the finding of clandestine removal cannot be upheld on the basis of the shortages detected during the course of visit of officers. Duty to the extent of ₹ 58,203/- and ₹ 4,19,035/- stands confirmed in respect of M.S. Ingots, Runners/Risers respectively based upon the shortages in the stock of the finished products - Held that:- The said confirmation of demand which is solely based upon the shortages, without there being any independent evidences, do not sustain and is set aside. Demand of ₹ 3,32,731/- stands confirmed on the ground that the appellants have removed 102.950 MT of MS Ingots twice by using the same sale invoices - Held that:- There is no evidence as to whom the said goods were sold for the second time. The said fact cannot be held to be a sufficient evidence to uphold the charges of clandestine removal - demand set aside. Penalties also set aside. Appeal allowed - decided in favor of appellant.
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