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of <h1>CEGAT Tribunal Upholds Revenue's Seizure in Stock Verification Appeal</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, INDORE Versus DECORA TUBES LTD.</h3> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in an appeal against the Commissioner (Appeals) decision regarding stock ... Stock verification The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in an appeal against the Commissioner (Appeals) decision regarding stock verification based on average weight. The Tribunal found that the excess stock was not adequately explained and upheld the seizure of goods under suspicion of clandestine removal. The Tribunal referenced previous cases where weighment based on estimation was accepted practice in the industry. The Tribunal set aside the Commissioner's decision and allowed the Revenue's appeal.
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