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2017 (10) TMI 1119
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....R Per S.K. Mohanty: This appeal is directed against the impugned order dated 30.4.2010 passed by Commissioner (Appeals), Central Excise, Meerut. 2. The brief facts of the case are that the appellant is engaged in the manufacture of CTD/TMT bars. For manufacture of such goods, MS ingots and other re-rollable materials are used as inputs. During the course of verification of stock position ....
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....judged demand. 3. The ld. Advocate appearing for the appellant submits that the stock verification was conducted on average basis and that the officers of Central Excise department had taken samples on each bundle and arrived at the stock position. Thus, she submits that actual stock position cannot be ascertained through the method adopted by the department. Further, she submits that Manager A....
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....er. 5. Heard both the sides and perused the case records. 6. On examination of the case records, I find that Shri Sandeep Maheshwari, authorised officer of the appellant has only stated that he is unable to explain the reasons of shortage. Such statement, without further corroboration, cannot be accepted as evidence of clandestine removal of goods, without payment of Central Excise duty. Fur....