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2018 (3) TMI 612
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....dhwa As per facts on record, the appellant is engaged in the manufacture of MS angles, round, bars, plates and square falling under Chapter 72 of the Central Excise Tariff Act, 1985. The preventive officers intercepted one truck at Raipur, Bilaspur road, which was found loaded with MS square. As the said consignment was not carrying any invoice issued under Central Excise and inasmuch as, as pe....
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....ds cleared by them were not covered by the invoice inasmuch as the same were cleared in the night, when no staff was available. As regards the proposed confirmation of duty demand, they submitted that such stock verification was not done properly and in the absence of other evidence to corroborate the allegations of clandestine removal, the confirmation of demand of duty is not justified. 4. Th....
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.... redemption of the said goods. 6. As regard duty of Rs. 10,31,592/-, I find that the same stands confirmed on the findings of clandestine removal. The said findings of the lower authorities are based solely upon the shortages detected by the visiting officers. Even though, the appellant has not admitted such shortages and has pleaded that the same were on eye estimation, I find that apart from ....