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2014 (4) TMI 1146 - CESTAT NEW DELHIDemand - Clandestine manufacture and removal of non-alloy steel ingots - there were lying 45 ingots as against the production of only 37 ingots weighing 3.920 M.T.s shown in the log sheet - appellants had increased the capacity of their furnace in December, 2003 from 4 M.T.s per heat to 5 M.T.s per heat - Held that:- the revenue in their present appeal has not been able to introduce any evidence to show the clandestine manufacture and clearance of the ingots in question. On going through the impugned order, I find that the appellate authority has passed a detailed order dealing with each and every aspect. In fact, the entire case of the revenue is based upon the sole ground that on the day of visit of the officers, 8 ingots, in excess of the bar heat number of ingots were found lying therein. The charges of clandestine removal, cannot be upheld on the above basis, without any corroborative evidence. - Decided against the Revenue
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