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2017 (3) TMI 546 - AT - Central ExciseClandestine removal - M.S. Ingots falling under Chapter 72 of the Central Excise Tariff Act, 1985 - from monthly electricity bills, it was detected that the appellant had consumed electricity on an average of 1232 Units in the month of August, 2005 and 1570 Units in the month of September, 2005 for manufacture of Per M.T. of M.S. Ingots. However, the records recovered by the Department showed that the electricity consumption was between 688 and 691 Units PMT respectively - Held that: - The law is well settled that in case of allegation of clandestine removal, the onus entirely lies on the Revenue to prove with the help of positive and complete evidence that the goods were in fact removed clandestinely by the assessee - in the present case, The Department has not brought any iota of evidence of receipt and utilization of excess raw-material in the clandestine manufacture of finished goods, manufacture of finished goods with reference to installed capacity, labour employed and payment made to them, clandestine removal of M.S. Ingots with reference to the vehicle for transportation of such goods, statement of lorry drivers , amount received from the buyers and their statement regarding receipt of M.S. Ingots without proper and valid invoices. Demand set aside - appeal allowed - decided in favor of appellant.
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