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TMI Blog2018 (1) TMI 963X X X X Extracts X X X X X X X X Extracts X X X X ..... (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, I find that the appellant was engaged in the manufacture of M. S. Ingots, which was being consumed captively for the manufacture of M. S. Girders. Their factory was visited by the Central Excise Officers on 04/03/2010, when the physical verification of the stock conducted and it was found that stock of M. S. Ingots wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) except reduction in redemption fine and penalties. 4. Hence the present appeal filed by the appellant. 5. After hearing both the sides, I find that the Revenues entire case is based upon the shortages and excess, detected at the time of visit of the Officers. It is well settled law that shortages detected at the time of stock taking cannot lead to conclusion of clandestine r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed, although there is no tangible evidence to establish to establish the clandestine removal of the subject goods such as receipt of unaccounted/excess raw materials, electricity consumption and statements of buyers etc. Therefore, the said demand of Rs. 2,19,058/- stands confirmed and appropriated. In the present case, the goods were still lying in the appellant's factory premises (goods lyin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the confiscation of the goods, etc. The Appellate Authority, having himself observed that there is no evidence to establish clandestine removal on the part of the appellant, should have set aside the demand, confiscation of the goods and penalties imposed upon the appellant. 7. Having observed so, I set aside the impugned order and allow the appeal with consequential relief to the appellant. (D ..... X X X X Extracts X X X X X X X X Extracts X X X X
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