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2014 (7) TMI 359

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..... fter stock taking, the appellants addressed a letter dated 29.11.2003 to the Asst. Commissioner, Central Excise, Rohtak - in the absence of any evidence corroborating the charges of clandestine removal neither confirmation of demand on the short found goods nor confiscation of the excess found goods is to be upheld - Decided in favour of assessee. - Appeal No. E/2995/2005-EX[SM] - Final Order No. .....

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..... ation of the excess found goods as also of the raw-material and confirmation of duties in respect of short found goods. The order of the original adjudicating authority was upheld in majority, except a part of the demand involved in the short found zinc was reduced. 2. Without going into the details of the quantities of the short found goods and raw-material and excess found goods and raw-mater .....

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..... final product lying in our Godowns. Since 17th November, 2003, your Anti Evasion staff is calculating stock on day to day basis without stopping sale and product. We are also receiving raw material from our suppliers and selling our final products regularly. Hence it is a tedious work and almost impossible to take the exact quantum of our product. Further to this, you have taken our stock on a .....

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..... they explained the receipt of the same under the cover of invoices of M/s. SAIL. Similarly, confirmation of demand of duty on the findings of the clandestine removal, based upon the shortages of the finished goods allegedly detected by the officers is neither justified nor in accordance with law. Similarly, confiscation of the excess found goods, if any, without there being any evidence to show th .....

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