The case involves a dispute regarding clandestine removal of ...

In a case about missing goods and personnel penalty, the Tribunal found no proof of wrongdoing by the company. Industry standards matter!

Case Laws     Central Excise

June 28, 2024

The case involves a dispute regarding clandestine removal of goods by an Appellant company. The Appellate Tribunal held that the allegation of clandestine removal and suppression of facts failed as no evidence of unaccounted purchases or sales was presented. The Tribunal found that the determination of suppressed quantities based on maximum installed capacity was unsubstantiated. The Tribunal also noted that the Department's withdrawal of a previous letter indicated a lack of clarity regarding the recording of goods. The Tribunal pointed out that normal industry factors were ignored in determining maximum capacity. Ultimately, the impugned Order was set aside, and the appeal was allowed.

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