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TMI Blog2019 (5) TMI 463X X X X Extracts X X X X X X X X Extracts X X X X ..... emoval is a serious charge and must be supported by evidence. This is completely lacking on the present facts. Appeal dismissed. - Central Excise Appeal No. 41 of 2019 - - - Dated:- 26-4-2019 - A.S. OKA M.S. SANKLECHA, JJ. Mr. Vijay Kantharia a/w Mr. D.B. Deshmukh for the appellant Mr. Bharat Raichandani I/b UBR Legal for the respondents P.C. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd found that the stock declared was much higher than book balance of the Stock. The statement of the respondent's officers also accepted the same. However, the Internal Auditor of the respondent did point out the following facts : During the course of production, sometimes some of the items were scraped by the production department without referring to Q.C., these items which were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed by the order dated 3rd August, 2006 of the Commissioner of Central Excise thereby depositing the duty of ₹ 1.06 crores and imposing equivalent penalty under Section 11AC of the Act. 5. Being aggrieved, the respondent filed an appeal to the Tribunal. The Tribunal by its impugned order dated 8th March, 2018 referred to the fact that neither there was any physical stock taki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y ignored the admission by the executives of the respondent. Thus, this appeal requires admission. 7. We find that the shortage has been explained by the Internal Auditor. No actual stock taking was done and in view thereof, there is no reason to disbelieve the statement of the Internal Auditor. The charge of clandestine removal is a serious charge and must be supported by evidence. This ..... X X X X Extracts X X X X X X X X Extracts X X X X
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