TMI Blog2018 (3) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... idence of clandestine removal, adverse inferences of clandestine removal cannot be upheld on the basis of apparent shortage of stock. Inasmuch as the Revenue’s case is solely based upon the shortages detected by the visiting officers, without there being any tangible evidence of clandestine removal - penalty upheld. Appeal allowed - decided in favor of appellant. - E/50528/2017-SM - A/50746 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation in the appellant s factory was conducted by the officers which resulted in shortages of various final products. 2. On the above basis, Revenue entertained a view that the shortages detected by the officers were cleared clandestinely by the appellant. Accordingly, a show cause notice dated 13.5.2013 was issued proposing confirmation of demand of duty of ₹ 10,31,592/- as also for impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/-. He also confirmed the demand of duty of ₹ 10,31,592/- along with confirmation of interest and imposition of penalty of identical amount. Hence, the present appeal. 5. As regards the confiscation of 1.515 MTs of MS square found loaded in the intercepted truck and cleared without payment of duty from the appellant premises, I fully agree with the lower authorities that the said cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... produce any inventory to show that the stock verification was done in a proper manner. 7. It is well settled that shortages by itself do not lead to the inevitable conclusion of clandestine removals. The Hon ble Allahabad High Court in the case of CCE Vs. Meenakshi Castings - 2011 (274) ELT 180 (All.) has held that in the absence of any evidence of clandestine removal, adverse inferences o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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