2012 (5) TMI 325

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...., Advocate for the Respondent   Per Archana Wadhwa (for the Bench):   Being aggrieved with the order passed by Commissioner (Appeals) vide which he has set aside the order of the original adjudicating authority, Revenue has filed the present appeal.   2. I have heard Shri Shri R.K. Gupta, learned AR appearing for the revenue and Shri A.K. Dixit, learned Advocate appearing f....

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....emand and imposition of penalty. Dy. Commissioner vide order-in-original dt.16.12.08 confirmed the duty demand alongwith interest and imposed penalty of equal amount on the respondent under Section 11AC. On appeal by the respondent against this order of the Dy. Commissioner, the Commissioner vide order-in-appeal dated 1.5.09 accepted the respondent s contention that alleged shortage was not real f....

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....h stock verification, in absence of proper physical weighment, errors may creep in the eye estimation of huge quantity of stock i.e. 1532.923 MT of MS ingots only in addition to huge quantity of finished product. Such a verification as done in this case is to be called on eye estimation. In this context I would like to mention that the method of stock taking adopted by the officers at best can lea....

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....rt from the shortages, which are also contested by the assessee, inasmuch as there was no proper stock taking, there is no evidence showing the manufacture of the goods and their clearances without payment of duty. The clandestine removal being a positive act, the burden of proving the same is on the Revenue and cannot be discharged on the basis of conjectures and assumptions. I fully agree with t....