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2014 (10) TMI 88 - AT - Central ExciseClandestine removal of goods - Lack of evidence - Whether appellants have diverted the imported tubes as clandestinely or used the same for remelting and making of copper tubes of higher dimensions - Held that:- during stock taking of the factory premises of the main appellant, no grave discrepancies were found and Commissioner has not disputed that imported copper tubes can be remelted to make out higher diameter tubes - even if there is no evidence of clandestine removal of pipes still he is holding that appellant is not able to justify their claim of remelting of imported copper pipes conclusively. It is also observed that adjudicating authority has found such practice of issuing copper pipes for remelting was in vogue during the period April 2007 to September 2007. There is no evidence like seizure of clandestinely removed imported copper pipes or extra raw material acquired by the main appellant for manufacturing higher diameter copper pipes/tubes. The statements of the Chairman and Authorised signatory of the main appellant also do not say anywhere that the imported copper tubes have been diverted clandestinely. Though the initial statement of Shri Sanjay Mardia recorded by the investigation team convey that he was not able to properly convey as to how imported copper tubes were dealt, but it is well settled law now that few statements, which are not corroborated by other evidences and were subsequently retracted, cannot be the sole basis for quantification and confirmation of demand on clandestine manufacture and clearance of the final excisable goods. Appellants have, therefore, made out a prima facie case for full waiver of the confirmed dues and penalties. - Stay granted.
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