No confiscation of finished goods under excise in absence of finding of attempted Clandestine Removal

Maa Santoshi Tobacco Co. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) I find that only for not finding the statutory register being RG-I and Form-4 at the time of inspection by the Officers of DGCEI, adverse inference have been drawn without reference to the records of the appellant available with the Department, being the various returns filed from time to time and the inspection reports available on record. Admittedly, the audit has taken place in the factory premises of the appellant on 20.05.2013, which is four days before the date of search or inspection by the DGCEI. The...