Clandestine removal - alleged shortage of goods said to be found ...

Case Laws Central Excise

March 16, 2024

Clandestine removal - alleged shortage of goods said to be found on the basis of comparison of the quantity accounted in SAP system - The tribunal found the demand based on the alleged shortage to be unsustainable. It held that the department could not ignore the records maintained in the SAP system while making comparisons with a defunct manual register. The department's approach was inconsistent, as it had not accepted the SAP records for one purpose but relied on them for another. The tribunal emphasized that documentary evidence maintained in the regular course of business should prevail over physical stock discrepancies, especially when the department's methodology was flawed.

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Clandestine removal - alleged shortage of goods said to be found ...

Case Laws Central Excise

March 16, 2024

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