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TMI Blog2020 (2) TMI 809X X X X Extracts X X X X X X X X Extracts X X X X ..... is no evidence of removal of the goods in a clandestine manner. The clandestine allegations are required to be established by the Revenue by production of sufficient evidences. The discrepancies in the stock cannot be taken as a ground for upholding the allegations of clandestine removal. In the present case, there is no admission of any clandestine removal by the appellant. Further, there is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the manufacture of sugar was visited by the officers on 22 September, 2012, who conducted various checks and verifications. As a result shortage of 6,084 bags/Qtls of sugar was detected and a proper panchnama was recorded. Shri Anil Chandra Pandey, Authorized Signatory of the appellants in his statement recorded on the said date admitted the shortages in the stock of sugar and agreed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of the shortages detected by the officers. On the other hand, the appellant had taken a categorical stand that the stock of sugar got damaged due to seepage from the roof which plea stands rejected by the Lower Authorities as an afterthought. Apart from the shortages, I find that there is no evidence of removal of the goods in a clandestine manner. The clandestine allegations are requ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Shree Hanuman Loha Pvt. Ltd. V/s Commissioner of C.EX. S.T., Raipur reported at 2016 (337) E.L.T. 311 (Tri.Del.) has observed that the authorized officer of the assessee has merely agreed the shortages but nowhere admitted that such short found goods have been removed clandestinely. As the Department had not further investigated into the matter for arriving at the conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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