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2009 (6) TMI 836 - AT - Central ExciseClandestine removal - Proof - Confiscation - Raw material in excess - Held that: - the charge of clandestine clearance in the case relating to the Unit I is found solely on the basis of the assessee’s input output norms. This calculation is subject to various limitations such as quality of the raw material used and other process parameters. Moreover, the production norm, as claimed by the appellants, is determined after watching the performance of the production machinery over a period of time. This ratio cannot be reliably applied to determine the output of a given quantity of raw material issued in three days. Finding of clandestine production and clearance in the instant case was made solely on the basis of a formula applied to the operation of the assessee’s production and feeding of raw material in a couple of days. No statement of any worker or any buyer had been obtained to support the charges. There is no evidence of sale to any buyer of the quantity found to have been clandestinely cleared. There is no evidence of receipt of any sale proceeds. In the circumstances, considering , the ratio of various decisions relied on by the appellants, the impugned demand towards clandestine clearance is held to be not sustainable. Appeal allowed - decided in favor of appellant.
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