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TMI Blog2012 (5) TMI 325X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee, inasmuch as there was no proper stock taking, there is no evidence showing the manufacture of the goods and their clearances without payment of duty. The clandestine removal being a positive act, the burden of proving the same is on the Revenue and cannot be discharged on the basis of conjectures and assumptions. - Decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.197 MT. involving duty of Rs.117461/-. On enquiry, Sh. Nathan Lal Chowdhary, Authorised Signatory of M/s. Sigma Castings Pvt. Ltd. could not give any explanation for the shortage. In his statement he stated that the shortage might be due to carelessness of the staff and paid the entire amount of Rs.117461/- vide challan No.187 dt.30.11.07. Thereafter a show cause notice was issued for confirming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents it does not mean that there was really a shortage. Shortage of stock needs to be verified with precision. On perusal of Panchnama and its annexures, I observe that no remark was made on the stock verification report as to how the physical stock taking was conducted as also no weightment records attached to the panchnama and since at adjudication stage the appellants contested such stock verif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd not on the basis of physical weighment is not sustainable under law. 6. He also observed that the charges of clandestine removal are serious charges and in the absence of any evidence of removal of goods mere shortages cannot be held to be a justifiable ground for confirmation of duty. He relied upon various Tribunal s decision to that effect. 7. I find that apart from the shortages, which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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