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2014 (4) TMI 96 - AT - Central ExciseClandestine removal of goods - Manufacture of paan masala and gutka - Cash found in office premises - Unaccounted sale of gutka and paan masala - Shortage of raw-materials - Held that:- Revenue, apart from referring to the shortages noticed by the visiting officers, has not referred to any other evidence to substantiate the allegation of clandestine removal. It is well settled law that the shortages by itself cannot be held to be sufficient evidences so as to lead to the inevitable conclusion of the clandestine removal - shortages in one of the raw-materials cannot be adopted as the basis for alleging clandestine manufacture and removal in the absence of any independent evidence available on record - shortage of one of the raw-materials and even the admission by the director cannot be held to be sufficient evidence so as to indicate clandestine removal. - Decided in favor of assessee. Demand in respect of sada paan masala and Gutka - Held that:- The Revenue has failed to advance any evidence to show as to how such huge quantum of final product allegedly manufactured and cleared by the appellants, without payment of duty was transported, sold to whom and how the consideration for the same was received. There is also no evidence for purchase of the unaccounted raw-materials. - Decided in favor of assessee. Confiscation of cash found at factory premises - Held that:- It is well established that the onus to show that the Indian currency was the sale proceeds of the clandestinely removed goods is upon the Revenue, which is required to be discharged by production of affirmative evidences. - Decided in favor of assessee. Confiscation of cash found at residence - Held that:- Admittedly, the residential premises were common residential premises of appellants as also all the brothers and their wives, it is not coming up on record as to at whose instance and as to from which room the said cash was recovered. - Decided in favor of assessee.
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