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2016 (12) TMI 1615 - AT - Central ExciseClandestine manufacture - evidence - Held that: - the appellant had raised several issues for difference between the SION and actual production depending on the factors as quality of raw-materials, the industry practices, etc.. The allegation of clandestine removal is required to be established by proof of positive evidence - In the present case, the department merely proceeded on the basis of SION, without examining the facts of the case, which are required to be examined by the Adjudicating Authority in the interest of justice - the matter is remanded to the Adjudicating Authority to decide the case - appeal allowed by way of remand.
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