Clandestine removal of goods - Shortage of raw materials i.e. ...
Assessee Fails to Justify Ferro Manganese and Ferro Molybdenum Shortage; Revenue Not Required to Prove Actual Removal.
November 19, 2013
Case Laws Central Excise AT
Clandestine removal of goods - Shortage of raw materials i.e. Ferro manganese and Ferro Molybdemum – assessee failed to prove burning loss or moisture loss - the burden of explaining the shortages is upon the assessees and Revenue is not required to show actual removal of raw materials - AT
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