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2009 (5) TMI 666 - CESTAT, AHMEDABADClandestine removal - excess stock of 854 kgs of laminated fabrics - Submissions of appellant not considered - principles of natural justice - Held that:- As rightly pointed out by the appellant none of the submissions relating to Chartered Engineer certificate, standards prescribed by BIS, letter issued by IPCL, has been considered - also, other than the formula and excess stock which was found, there is no other evidence available. It is well established that for demanding duty on clandestine removal something more than mere admission is required and in this case other than the admission statements of proprietor and the laminator, no other evidence is forthcoming and proprietor had also admitted that formula was correct but he had not accepted any clandestine removal. In view of the above, demands confirmed against the appellants in respect of other items, other than seized goods and HDPE tapes that could have been used for the manufacture of seized goods has to be set aside - quantum of penalty also reduced. Appeal allowed in part.
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