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2017 (12) TMI 832 - AT - Central ExciseNon-accountal of scrap - non-payment of duty - demand of duty under proviso to Section 11A of the CEA, 1944, along with interest under proviso to Section 11AB and proposal to impose penalty u/s 11AC of the Act - Held that: - the appellant has shown the said scrap in the register in Form Annexure-IV and it is also a fact that when the said scrap is sold by issuing invoice, the same invoice is reflected in the RG-1 register - It is not the case of the Revenue that the appellant have removed the scrap clandestinely and therefore, simply on the allegation of non-accountal of record properly, the demand cannot be confirmed against the assessee - appeal allowed - decided in favor of appellant.
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