2018 (3) TMI 920

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..... cannot be leveled - The burden was on Revenue to prove that there was shortage in the finished goods. Further there was also burden on Revenue to prove that the alleged goods were manufactured and cleared without payment of duty by conducting appropriate investigation. No such investigation was carried out - appeal allowed - decided in favor of appellant. - APPEAL No. E/70757/2017-EX[SM] - FINAL .....

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..... ted as follows:- The officers showed the desire to have physical verification of stock of finished goods to which Shri Dhananjay agreed. However, in view of huge stock of finished goods, he proposed that one bundle from each size of bars may be weighed and thereafter more than one bundle of the same size be weighed and average weight of the same size may be calculated and accordingly total weight .....

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..... ssioner (Appeals). Appellant contested the method of estimation stock of the finished goods by the method of approximation. The appellant also quoted the extract from Panchnama dated 30/11/2012 in Para-7.2 of their appeal before Learned Commissioner (Appeals). The Learned Commissioner (Appeals) did not consider the same and held through impugned Order-in-Appeal that recovery of 15 lakhs rupees of .....

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