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2005 (3) TMI 542 - CESTAT, MUMBAIDemand - Clandestine removal of excisable goods without payment of duty - incriminating documents - HELD THAT:- The fact that there are discrepancies in the ledger of the broker does not lead to inference that the goods have not been removed from the appellants’ premises. The appellant wants to prove his innocence on the basis of some factual errors in the ledger of the broker. It is clearly unacceptable. The Revenue is right in holding that in a case of clandestine removal, it is not necessary for the Department to prove its case to the hilt. Incriminating documents, statements recorded and other evidence of shortage of raw materials amply establish that there is clandestine removal in this case. Hence Revenue appeal has to be allowed and the order of the Commissioner (Appeals) should be set aside. Accordingly appeal is allowed while setting aside the order of the Commissioner (Appeals).
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