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2013 (6) TMI 212 - HC - Central ExciseClandestine removal - verification of the loaded truck - it was found excess quantity of 11,500 Kgs. over and above the quantity shown in the invoice - penalty u/s 11AC - held that:- The Appellate Authority as well as Tribunal, both have recorded a concurrent finding of fact that demand of duty on the basis of Notebook is not sustainable in absence of sufficient corroborative evidence. It has been further held by both the authorities that Invoice No. 64 dated 7th January, 2005 cannot be rejected for three days delay to produce before the Central Excise Officers. The question involved in the present appeal relates to question of facts and there is concurrent finding of facts recorded by Appellate Authority as well as Tribunal both. - decided against the revenue.
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