Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2023 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (5) TMI 1126 - CESTAT MUMBAIClandestine Removal - clearance of finished goods without proper accounting in order to evade Central Excise Duty as the stock, as mentioned in the RG-1 register was not tallying with the physical stock - shortages determined by eye estimation - HELD THAT:- This question has been answered in negative by the tribunal in number of case. Decision in the case of DHEBAR STEEL RE-ROLLERS VERSUS COMMISSIONER OF CENTRAL EXCISE, RAIPUR [2002 (2) TMI 189 - CEGAT, NEW DELHI] referred, where it was held Revenue had not produced any evidence to show that the shortages and excesses were based on actual weighment of the inputs and final products. Therefore, the order of confiscation in respect of the goods found excess in the factory and demand of duty in respect of the goods found short is not sustainable. There are no merits in the impugned order - appeal allowed.
|