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2011 (3) TMI 769 - AT - Central ExciseClandestine removal - allegation that manufactured product were disposed of as traded goods and thereby the appellants evaded the payment of duty - Necessary to ascertain whether the appellants were having necessary material in support of their contention that the goods in question were really traded goods unconnected with the manufacturing activity - Simultaneously, it was necessary for the department to place on record the material in support of their contention that those goods were actually manufactured goods - In the absence of such exercise being done, it was not open for the Commissioner to proceed to impose duty demand against the appellants - Accordingly, the appeal succeeds; the impugned order is set aside - Matter is remanded for de novo enquiry.
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