2015 (1) TMI 170

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..... , for the Respondent. ORDER The appellant is engaged in the manufacture of copper wire rods from the copper ingots. Their factory was visited by Central Excise officers on 10-1-2011, when the physical stock verification was undertaken. As a result shortage of stock of the final product to the tune of 85.300 Kgs. of goods and shortages of raw materials to the extent of 10,855 Kgs. of allegedly de .....

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..... on 10-1-2011. However, it is seen that on 11-1-2011, the said partner addressed a letter to their Assistant Commissioner, Anti-Evasion, the concerned officer, making reference to the visit of officers in his factory and clarifying that though he had given the explanation that short found goods were lying red hot in the furnace but the officers did not make any verification of the same. Accordingly .....

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..... ased upon the alleged doubtful shortages read with statement of authorised person recorded at the time of search of the factory itself, cannot be considered to be sufficient evidence so as to lead to inevitable conclusion of clandestine removal. Tribunal in the case of Commissioner of Central Excise, Meerut-I v. Silvertone Papers Ltd. - 2013 (287) E.L.T. 478 (Tri.-Del.) has considered the entire c .....

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