2018 (1) TMI 102

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....Kumar Singh, Supdt. (A.R.) for the Revenue ORDER Per: Mrs. Archana Wadhwa The appellant is engaged in the manufacture of ingots, which are being captively consumed by them in the manufacture of their final product i.e. angle, channels, plates etc. 2. Their factory was visited by Central Excise Officers on 20.01.2012, who conducted various checks and verifications. As a result of stock ....

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....e of visiting officers, can not lead to the inevitable conclusion of the clandestine removal. The Commissioner (Appeals) disposed of the appellants appeal by observing as under : "However, every case of shortage cannot be presumed to be a case of clandestine removal in the absence of other evidence corroborating the same. The fact of such shortage cannot ipso facto be held to be relatable to c....

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....not arise. In absence of any corroborative evidences to prove clandestine removal, penalty imposed by the adjudicating authority is not sustainable." 5. After observing as above, the appellate authority proceeded ahead to confirm the demand by observing as under : "It is seen that the entire case is based upon the shortage detected at the time of the visit of the officers. The appellant has ....

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....aving agreed upon the physical stock position as on that date. The total number of M.S. Ingots was then multiplied with the average of one M.S. Ingot and actual weight of stock of M.S.Ingots was thus arrived at. This stock when compared with the book balance of M.S. Ingots resulted in shortage of 314.440 MT of impugned goods. It will not be out of place to state that the weighment was done in a sy....