TMI Blog2018 (1) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... IGH COURT] laying down that mere shortages, in the absence of any corroborative evidence, cannot lead to findings of the clandestine removal - demand in the present case is only based upon the shortages and cannot be upheld. CENVAT credit - duty paying documents - denial on the ground that input supplier was not having complete machineries to manufacture the goods - Held that: - the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tariff Act, 1985. The Officers visited their factory on 11.03.2013 and detected shortages of 1800 Kg. in the stock of their raw materials i.e. expendable polystyrene involving duty of ₹ 28,032/-. The appellants representative attributed the said shortage to the negligence/carelessness of their staff. However, the appellants reversed the credit to the above extent. 2. It was further foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n order passed by the lower authorities. Hence the present appeal. 3. As regards shortages, I find that the issue is no more res-integra and has been settled by the Hon ble High Court of Allahabad in the case of Commr. Vs. Minakshi Castings : 2011 (274) ELT 180 (All.) laying down that mere shortages, in the absence of any corroborative evidence, cannot lead to findings of the clandestine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Juhi Alloys Ltd. : 2013 (296) ELT 533 (Tri-Del.), which has been upheld by the Hon ble High Court of Allahabad in the case of Commr. of Central Excise Customs Service Tax Vs. Juhi Alloys Ltd. : 2014 (302) ELT 487 (All.), wherein it has been observed by the Hon ble High Court that it would be impractical to require the assessee to go beyond the records maintained by the first stage dealer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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