TMI Blog2017 (12) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been further investigated by the Revenue and no evidences of such clandestine manufacture and clearance, stands produced by them on record - The Hon’ble Allahabad High Court in the case of Commr. of Central Excise, Kanpur Vs. Minakshi Castings [2011 (8) TMI 896 - ALLAHABAD HIGH COURT] has upheld the Tribunal’s decision laying down that the shortages detected at the time of visit of the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... final product. The said shortages were taken note of by way of Panchanama. The Director of the Company also accepted such shortages. 2. On the above basis, proceedings were initiated against the appellants, by way of issuance of show-cause notice dt. 07.01.2015 raising demand of duty of ₹ 9,72,721/- in respect of final product and ₹ 5,34,618/- in respect of inputs on the allegation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal. 5. After hearing both sides, I find that there is no dispute about the fact that the Revenue s entire case for clandestine findings against the appellants, is based only upon the shortages detected at the time of their visit. The matter has not been further investigated by the Revenue and no evidences of such clandestine manufacture and clearance, stands produced by them on rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same effect that the shortages cannot lead to conclusion of clandestine activities unless further investigations are conducted to indentify the buyers or suppliers of the raw materials. 6. By following the above decisions, I find no merit in the Revenue s stand. Accordingly, the impugned orders are set aside and both the appeals are allowed with consequential relief to the appellants. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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