GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (8) TMI 660 - CESTAT NEW DELHI

2016 (8) TMI 660 - CESTAT NEW DELHI - 2016 (339) E.L.T. 623 (Tri. - Del.) - Clandestine removal of goods - shortage found of finished goods during physical verification - Held that:- there is no other corroboration regarding clandestine manufacture or clearance or transportation of goods or receipt of sale proceeds. While such clandestine activities need not be proved stage by stage with precision, it is necessary to have a clear preponderance of probability which will shift the burden to the as .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Kg. level without explaining how measurement was made creates serious lacunae and seriously affected the very basis of revenue's allegation. - Decided in favour of appellant - Excise Appeal No. E/50317/2015-EX(SM) - Final Order No. 52447/2016 - Dated:- 12-7-2016 - Shri B. Ravichandran, Member ( Technical ) Ms. Rinki Arora, Advocate for the appellant Shri M.R. Sharma, AR for the respondent ORDER Per B. Ravichandran The present appeal is against order dated 10.10.2014 of Commissioner (Appeals)-I, .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

mpugned order upheld the original order. The present appeal is against this order. 2. Ld. Counsel for the appellant submitted that the whole case against the appellant is on the basis of alleged shortage found of finished goods. The whole stock taking of around 250 MT was supposed to have been done in 2 hours i.e. between 1600 hrs to 1800 hrs on 23.11.2012 as is evident from the Panchnama drawn to evidence such weighment. Ld. Counsel pleaded that it is not physically possible to weigh such quant .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

. AR supported the findings of the lower authorities and stated that non-availability of finished goods has to be explained by the appellant which they have failed to do. The physical shortage supported by the statement of Shri Gupta, partner of the appellant-firm makes it a clear case of clandestine clearance. 4. Heard both the sides and examined the appeal records. 5. I find that the case mainly rests on alleged shortage of finished products during physical verification. The total quantity sho .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s serious question about the correctness and methodology adopted for arriving at physical stock of finished goods. The whole case is built up on such shortage. There is no other corroboration regarding clandestine manufacture or clearance or transportation of goods or receipt of sale proceeds. While such clandestine activities need not be proved stage by stage with precision, it is necessary to have a clear preponderance of probability which will shift the burden to the assesse to defend his cas .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version