2010 (8) TMI 893

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DER The short point involved in this appeal is when the goods are found in the records of the dealer but not physically found, issuance of no invoice by that dealer for the quantity not found, can bring penal consequence to such dealer. Ld. Commissioner (Appeals) in para 6 of the order came to a conclusion that it is a clandestine removal. 2. Ld. Counsel appearing on behalf of the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4. Heard both sides and perused the records. 5. There is no dispute that on 12-4-2006 physical inventory revealed shortage of stock in the hands of the dealer-appellant. The dealer is not a manufacturer. There is no evidence on record to show that there was any invoice issued in respect of the goods in question. In absence of any invoice issued, cenvat credit has not been passed on. The....