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2015 (7) TMI 1098 - AT - Central ExciseRecovery of duty alongwith interest and imposition of penalty - Clandestine removal of MS ingots - 10 consignments of MS ingots weighing 150MT, involving central excise duty of ₹ 4.92,464/- was cleared by the appellant to M/s. Ranbir Steel Industries without payment of central excise duty - Held that:-the demand of duty was confirmed based on the assumption and presumption only and in the absence of any positive evidence of clandestine removal of goods without payment of duty, the charge of clandestine removal cannot be levelled against the appellant. Thus, the central excise duty confirmed by the authorities below along with interest and imposition of penalty under Section 11 AC of the Central Excise Act, 1944 is not legal and proper. Therefore, the impugned order is set aside. - Decided in favour of appellant with consequential relief
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