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TMI Blog2018 (6) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... removal of goods cannot be sustained - appeal allowed - decided in favor of appellant. - Appeal No. E/3217 & 3327/06 - A/86409-86410/2018 - Dated:- 8-3-2018 - MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) Shri Bharat Raichandani, Advocate for Appellant Shri A.B. Kulgod, AC (AR) for Respondent Per: Raju This appeal has been filed by M/s Amforge Industries Ltd., Pune unit and Chin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without referring to Q.C., these items which were scrapped were shown as good production by production department, and not shown as scrap and reduced from the book stock. This has resulted in inflation of book stock. The reasons for doing this were, (a) production department wanted to show higher production to achieve their target, (b) even where cases for items, which were not approved by Q.C. a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal memo, which contain the General Ledger entry of the said adjustment for the period 1.4.2004 to 31.3.2006. Learned Counsel further argued that merely on detection of shortages in the finished goods as compared to the record, is not sufficient to allege clandestine removal. He relied on the decision of the Tribunal in the case of Atlas Conductors Vs. Commissioner of Central Excise, Mumba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g entries was also taken into consideration to come to a conclusion that it was impossible for the visiting Officers to detect the shortage on variety basis and no inventory had been prepared. The sole statement of the Proprietor could not be a valid ground to impose the demand and penalty and the appeal of the Revenue was, accordingly, dismissed on 21-2-2014. 7. Counsel for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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