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2010 (6) TMI 577 - AT - Central ExciseClandestine removal - Demand - Valuation of goods - the appellants had not disputed entries in the security register and department is able to establish a case of clandestine removal to such degree of probability that a prudent man, on its basis, believes in the existence of the fact in issue - On perusal of the statements recorded by the authorities of the various staff of the appellant at Unit No. II, it is seen that everyone has admitted that the appellant used to clear bulk mix of protein beverages to their Unit No. I only and there has been a practice of raising invoice once in a month for the entire clearance made to Unit No. I - Held that: the investigation has failed woefully to bring the charge of clandestine removal of bulk mix from Unit No. II to Unit No. I As regards the valuation - Rule 4 of the Valuation Rules, 2000 will not get attracted but, provisions of Rule 8, wherein the valuation based upon the cost of production needs to be arrived at, will get attracted Regarding samples - Held that: the Invoice No. 718 of 28-2-2006 of unit no. II does not indicate that the appellant had cleared sample pouches filled with the protein mix beverages - It is also seen from the records that the invoice dated 28-2-2006 is for a period, which is subsequent to the period in dispute before us. i.e. period in dispute before us is 2004-05, 2005-06 (upto January, 2006) - Decided in favor of the assessee
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