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2016 (1) TMI 1166 - CESTAT NEW DELHIClandestine removal of goods - M.S. Angles and M.S. Channels etc., falling under Chapter 72 of the Central Excise Tariff Act, 1985 - Held that: - the submissions of the appellant regarding burning loss has not been taken into consideration. Further, no plausible or credible evidence has been brought on record to prove that the goods have been clandestinely removed. I find from the statement recorded from the Authorized Officer Sh. J.P. Agarwal that nowhere he has stated that the goods have been clandestinely removed from the factory. Since the Department has not properly investigated into the matter in arriving at the conclusion that the discrepancy has resulted in removal of goods clandestinely from the factory, I am of the view that confirmation of duty demand, confiscation of goods and imposition of penalty by the authorities below are not justified. Therefore, the impugned order is set aside and the appeal is allowed in favor of the appellant.
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