2013 (7) TMI 641

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..... , Chennai [2010 (10) TMI 131 - MADRAS HIGH COURT], onus is on the appellant to furnish satisfactory explanation. If the stock shortage remains unexplained, that leads to the conclusion that such consequence was out of clandestine removal – Appeal dismissed – Decided against the Assessee. - Appeal No. 3881/2012-SM - - - Dated:- 27-6-2013 - Shri D.N. Panda, J. For the Appellant: Ms. V. Karmaw .....

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..... ity also examined statement of Shri Subhash Chand Garg who was authorised signatory of the appellant. In the statement there was acceptance of shortage of goods found during enquiry. Therefore, learned appellate authority following the decision of the Tribunal in the case of J.C. Rolling Mill (P) Ltd. vs. CCE, Kanpur 2012 (276) ELT 254 (Tri.-Del.) confirmed the shortage quantity and upheld the adj .....

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..... 3 of his order finding that even considering physical stock and comparing that with RG-I register the shortage of stock detected remained unexplained. 6. Learned Commissioner (Appeals) has not at all entertained shortage to be genuine shortage on several grounds as above. It is held by Hon ble High Court of Madras in the case of Alagappa Cement (P) Ltd. vs. CCE, Chennai 2010 (260) ELT 511 (Mad. .....

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