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Central Excise - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Clandestine production and removal - excesses and shortages in ...

Central Excise

October 11, 2023

Clandestine production and removal - excesses and shortages in stock - The quantum of excess and shortages determined by the exercise of stock taking is negligible in all cases except for the scrap. The stock taking errors and the weighing scale errors etc could have accounted for the shortages and excesses. - Demand made in respect of shortages which are in range from 0.3 kgs to 23.60 kgs cannot be justified, without any evidence of any clandestine clearance or without any investigation also being made in this respect. - AT

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