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2012 (9) TMI 815 - AT - Central ExciseClandestine removal of goods – alleged that clandestine removal of the goods in the connivance with the dealers and transporters – Held that:- Finding by the Commissioner is that there was no excess quantity of tobacco (input) found in the appellants premises nor the shortage thereof - there is also finding that the entire premises of the appellants factory was inspected - cash recovered from the premises there is also no attempt on the part of the adjudicating authority to ascertain its link with the proceeds of the goods alleged to have been clandestinely removed. The link cannot be established on mere assumption. There must be some material on record which is to be ascertained by analyzing the same - findings which are arrived at by the Commissioner are merely based on assumption without proper analysis of the materials on record. Hence, the same are not sustainable - confirmation of demand and/or imposition of penalty cannot arise - order is quashed and set aside and the matter is remanded for consideration thereof afresh.
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