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2014 (8) TMI 748 - AT - Central ExciseClandestine removal of goods - Suppression of production - process loss of about 21% not been satisfactorily explained by the appellant - Held that:- Appellant has led a number of evidences by way of SION, expert's opinion etc. to show that process loss to the extent of 14 to 15% is normal in the case of Phenolic Resin manufactured from Gum Rosins. They have also cited the case laws of Oudh Sugar Mills [1962 (3) TMI 75 - SUPREME COURT OF INDIA], Phosphate Company Ltd. [1994 (10) TMI 189 - CEGAT, CALCUTTA] and Padmanabh Dyeing, etc [1996 (8) TMI 298 - CEGAT, MUMBAI], wherein also similar issue had come up for consideration and the Apex Court and this Tribunal took a view that the production cannot be worked out on the basis of formula and in the absence of tangible evidence showing clandestine removal, duty demand cannot be confirmed. Following the ratio of these decisions, which are applicable to the facts of the present case, the appellant has made out a strong case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted.
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