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2014 (4) TMI 378 - AT - Central ExciseDuty demand - Clandestine manufacture and removal of goods - Revenue contends that appellant M/s. Rajesh Enterprises had illicitly processed and clandestinely removed Cotton Fabrics and Manmade Fabrics (MMF) during 1999-2000, 2000-2001 and 2001-2002 by machine printing but actually showing on papers as if the fabrics have been hand screen printed by one M/s. Gayatri Fabrics, which according to Revenue, was a non-existing firm at the relevant period - Assessee contends that no investigation was carried out - Held that:- It is amply clear from the cross-examination of the investigating officer that no investigations were done with respect to purchase of raw materials by M/s. Rajesh Enterprise, cash amounts received for clandestine removals or the customers to whom the processed fabrics were delivered. There is also no indication in the Panchnamas and searches that any shortage/ excess of raw materials or finished fabrics were found at the registered factory premises of M/s. Rajesh Enterprise. In view of the above observations and the law laid down by various judicial pronouncements, including the judgment of jurisdictional High Court in the case of Commissioner of Central Excise, Customs & Service Tax vs. Vishwa Traders Pvt. Limited [2013 (4) TMI 55 - GUJARAT HIGH COURT], even if certain suspicion was raised by the statements recorded by the investigation made by the officers of DGCEI but the same are not sufficient to hold clandestine manufacturing and clearance of excisable goods by the appellants
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