2015 (7) TMI 707

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..... e, the conclusion that there was an excess stock, was incorrect since the verification itself suffered from infirmities. On the second aspect, it has been found that a mere suspicion cannot take the place of proof of an intent to clandestinely remove excisable goods. These are pure findings of fact on which no substantial question of law would arise - Decided against Revenue. - Central Excise App .....

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..... w hundred tons and there was no actual measurement while determining as to whether there was an excess stock. The exercise appeared to have been carried out on the basis of a visual verification. The Commissioner (Appeals) held as follows : ...Obviously stock as found with the appellants was few hundreds tons which would not have been weighed in 6 hrs time. Hence it is not known and clear from .....

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..... pot... Moreover, within 6 hours of working inside the factory of the appellants, it could not have been possible for the raiding party to physically weigh approx 581 MT of stock and draw a conclusion that there is excess stock. Thus the verification carried out by officers suffered from uncertainties. 3. The second finding was that there was no corroborating material to indicate that the goods .....

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