2015 (10) TMI 1954

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . - there is no evidence of clandestine removal of the goods. The appellant’s representative had only accepted the shortages and there is no inculpatory statement admitting clandestine removal of the such alleged short found goods. - By following the decision of the Hon’ble High Court [2011 (8) TMI 896 - ALLAHABAD HIGH COURT], I set aside the impugned order - Decided in favour of assessee. - E/32 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ginal adjudicating authority and upheld by Commissioner (Appeals). 3. After hearing both the sides, I find that the Panchnama drawn by the visiting officers records that :- The physical stock taking of MS Ingot was taken on the basis of average weight of 110 Kg full length ingots and 56 KG short length ingots and then multiplying the same with the actual no. of ingot found in the factory pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X