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2019 (11) TMI 1257 - CESTAT ALLAHABADClandestine removal - shortages/excesses found in the stock - demand along with penalty - confiscation of goods - HELD THAT:- The demand on the company is based on presumptions of clandestine removal without there being any instance of clandestine activity detected and/or found - It is further held that demand based on apparent shortage and excess of goods does not lead to the inevitable conclusion of clandestine removal even though the appellant company and its personnel have admitted the shortage and deposited the duty along with interest and penalty as applicable. The penalty on the appellant - director under Rule 26 is set aside. Appeal allowed - decided in favor of appellant.
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