TMI Blog2012 (5) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... clearances without payment of duty. The clandestine removal being a positive act, the burden of proving the same is on the Revenue and cannot be discharged on the basis of conjectures and assumptions. - Decided in favor of assessee. - Excise Appeal No. 2253 of 2009 SM - - - Dated:- 25-4-2012 - Mr. Archana Wadhwa, J. Shri R.K. Gupta, AR for the Appellants Shri A.K. Dixit, Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nquiry, Sh. Nathan Lal Chowdhary, Authorised Signatory of M/s. Sigma Castings Pvt. Ltd. could not give any explanation for the shortage. In his statement he stated that the shortage might be due to carelessness of the staff and paid the entire amount of Rs.117461/- vide challan No.187 dt.30.11.07. Thereafter a show cause notice was issued for confirming the duty demand and imposition of penalty. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ally a shortage. Shortage of stock needs to be verified with precision. On perusal of Panchnama and its annexures, I observe that no remark was made on the stock verification report as to how the physical stock taking was conducted as also no weightment records attached to the panchnama and since at adjudication stage the appellants contested such stock verification, in absence of proper physical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is not sustainable under law. 6. He also observed that the charges of clandestine removal are serious charges and in the absence of any evidence of removal of goods mere shortages cannot be held to be a justifiable ground for confirmation of duty. He relied upon various Tribunal s decision to that effect. 7. I find that apart from the shortages, which are also contested by the assessee, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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