TMI Blog2018 (4) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... - As per the settled law such shortages, by themselves, cannot lead to the fact of clandestine removals so as to justify confirmation of demands - demand set aside - appeal allowed - decided in favor of appellant. - Excise Appeals No. 51777, 51857-51858 of 2017 (SM) - Final Order No. 51199-51201/2018 - Dated:- 5-4-2018 - Hon ble Ms. Archana Wadhwa, Member (Judicial) Shri Arun Goyal, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recorded on 19/03/2014 deposed that he was satisfied with the proceedings undertaken by the officers. However, he submitted that the stock of the exports section may also be taken into consideration and he categorically deny clandestine clearances. However, the duty involved on the said shortages to the extent of ₹ 18,40,576/- was debited by them from their Cenvat credit account. 3. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable in the export section. Apart from the shortages, there is virtually no other evidence on record to reflect upon the clandestine activities of the appellant. As per the settled law such shortages, by themselves, cannot lead to the fact of clandestine removals so as to justify confirmation of demands. Reference can be made to the Hon ble Allahabad High Court decision in the case of Minakshi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed at the time of visit of the officers, without there being any other evidence, I find no reasons to uphold the impugned orders confirming the demands or rejecting the refund claim. Accordingly, the impugned orders are set aside and all the three appeals are allowed with consequential relief to the appellants. ( Order dictated and pronounced in open court ) - - TaxTMI - TMITax - Central E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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