9911796707
TMI Blog2018 (6) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... eal has been filed by M/s Amforge Industries Ltd., Pune unit and Chinchwad unit against confirmation of demand and imposition of penalty. 2. Learned Counsel for the appellant pointed out that these units were visited by the officers on 22.9.2004 for enquiries. During the enquiry, they recorded the statements of various officers and Shri Chandiramani, Associate Vice President and Plant Incharge ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) even where cases for items, which were not approved by Q.C. and which were scrapped; these items were also not reduced from the book stock, thereby, resulting in higher book stock. All the above reasons have resulted in the difference between the physical stock and the book stock. " Learned Counsel has pointed out that no physical stock taking was done and no panchanama was drawn. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Atlas Conductors Vs. Commissioner of Central Excise, Mumbai - 2008 (221) ELT 231 (Tri-Mum); Zincollied (India) Vs. Commissioner of Central Excise, Vapi - 2013 (297) ELT 370 (Troi-Ahmd); Central Cables Ltd. Vs. Commissioner of Central Excise, Nagpur - 2011 (272) ELT 735 (Tri-Mum). He also relied on the decision of Hon'ble High Court of Punjab & Haryana in the case of Nexo Products (India) - 2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed on 21-2-2014. 7. Counsel for the Revenue has laid much stress on the fact that it was a case of clandestine removal and it was virtually impossible for the Department to verify the true facts. 3. In view of the above position of law, we hold that in absence of any positive evidence of clandestine removal of goods, merely on the strength of the alleged shortages, demand of duty on the charg ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
