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2018 (10) TMI 148 - CESTAT ALLAHABADClandestine removal - shortage of stock and finished goods - the entire case of the Revenue is based upon the entries made in the recovered records read with statement of various persons - Held that:- Commissioner has clearly observed that the second furnace though installed in the factory but was not in operation inasmuch as the said fact stands deposed by various deponents in the statement itself - The Adjudicating Authority has also verified the fact that the entries made in the so called incriminate documents fully match with the clearances reflected in the RG-1 record. Each and every entry has been dealt with by him and has been found to be cleared on payment of duty. Though there are minor variations on the comparison of both the entries but the Adjudicating Authority has observed that such differences, which are very minor are on account of wrong entries as almost all the entries have been found to have been cleared on payment of duty by reflecting the same in RG-1 register. The entire case of the Revenue is based upon entries made in the record resumed from assessee and there is no evidence of establishing clandestine activity on the part of the assessee. Even the separate case made out against them based upon the shortages of the raw material and final product stand allowed by Commissioner (Appeals) by way of different Order-In-Appeal, in the absence of any cogent evidences, duty demand cannot be upheld. The demand of duty cannot be upheld against the assessee on the allegations of clandestine removal - appeal dismissed - decided against Revenue.
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