2013 (12) TMI 1493

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....lant. None, for the Respondent. ORDER Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri B.B. Sharma, learned DR appearing for the Revenue. Nobody appeared for the respondent. 2. Briefly stated facts of the case are that during a surprise check by the Central Excise officials on 8-10-2010 a total shortage of 216....

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....5/- on goods found short/with the imposition of equal penalty. 3. On appeal against the above order, Commissioner (Appeals) took into consideration the method adopted by the Revenue officers for calculation of the shortages. He observed as per Panchnama, for measurement of the stock of finished goods, ten lengths of each item (M.S. Bars and M.S. Angles) were taken and weighed separately an....

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....n the shortage detected at the time of visit of the officers read with the statement. As regards the method of measurement, there is no dispute that such shortages stand detected on the basis of average method. In the absence of any corroborative evidences to prove clandestine removal, the fact of such shortages computed on the basis of average method cannot be held to be relatable to clandestine ....