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2010 (6) TMI 448 - CESTAT, AHMEDABADDemand – Excess raw material - quantity was excess rejected by both the lower authorities - copper rods are not notified goods under Section 123 of Customs Act and mere finding of slips on the bundles is not enough to show that the goods were illicitly imported - Once the quantity found is in excess and adjudicating proceedings started on the ground that the quantity found is in excess and once this fails, the department cannot start investigation on a new ground and issue another show cause notice after five years - no evidence adduced by the department to show that appellants had received copper rods separately - department to show that if assessee has not supplied the wires someone else supplied the raw material - no receipt of the raw materials has been proved and for the conclusion that finished goods manufactured out of these raw materials, no evidence is available on record - demand for duty cannot be sustained
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