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2017 (3) TMI 1622 - AT - Central ExciseWhether the appellant cleared manufactured goods in the guise of bought out items during the period from 1995-96 to 1999-2000? - Held that: - Suspicion, however grave may be, shall not be substitute of proof and the authority when failed to bring evidence to show that appellant manufactured the traded goods, adjudication fails to sustain - In absence of evidence to support the allegation of Revenue, appellant succeeds. Whether packing charges is includible in the assessable value of the goods cleared? - Held that: - there is no material to repel the reasoning given by the adjudicating authority which was concurred by the appellate authority to hold that those packing were primary for removal of goods - there is no scope for appellant to succeed on this point. Whether appellant had removed Modvat availed inputs in the guise of bought out items without reversing the credit availed thereon? - Held that: - when the Modvatable inputs were cleared as such and those were not traded goods, such clearance calls for levy. Therefore on this point, appellant fails to succeed. Penalties - Held that: - There was no deliberate intention of appellant to cause prejudice to revenue nor such intention has been discovered by Revenue. Therefore there shall be no penalty on the aforesaid three counts. Appeal allowed in part.
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