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2013 (11) TMI 1224 - CESTAT NEW DELHIClandestine removal of sugar or not - Empty bags dated last year cleared in the present year without changing of the year on the bag – Held that:- The appellant explained that very often empty bags of the previous sugar season are also used and while using the empty bags of the previous sugar season, the labourers have not changed the year - the explanation given by the appellant is plausible - Just because 5577 bags were bearing the markings of the previous sugar season, the same cannot be assumed to be the unaccounted production of those years and on this basis, the shortage of equal number of sugar bags of the sugar season 2000-2001 cannot be presumed and duty cannot be demanded on this basis when there is no other evidence regarding unaccounted manufacture or clandestine clearance – order set aside – Decided in favour of Assessee.
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