2018 (1) TMI 1006

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..... from the fact that the Revenue has not enable to substantiate the actual weighment of the material, the entire case of the Revenue is based on only to the shortages detected at the time of visit - Inasmuch as apart from the shortages there is no other evidence produced by the Revenue, there are no merits in the Revenue’s stand - appeal allowed - decided in favor of appellant. - E/1597/2010-EX[SM .....

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..... shortages before the visiting officers. 3. On the above basis, proceedings were initiated against them vide show cause notice dated 28.01.2009 alleging clandestine removal of their final product, equivalent to the shortages detected at the time of the visit and proposing confirmation of demand and imposition of penalty. The said show cause notice culminated into an order passed by the Original .....

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..... to identify the buyers, the transporters or the suppliers of the raw material. Even though the Revenue has resumed all the statutory records of the appellant but nothing worth relying was found by them. By relying upon various decisions, he submits that mere shortages cannot lead to the conclusion of clandestine removal. 5. Learned AR appearing for the Revenue, reiterates the reasoning of the l .....

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