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2013 (12) TMI 1395 - AT - Central ExciseClandestine clearance of goods PCC poles cleared without paying the duty Held that:- The goods which require testing and get consumed during such testing cannot be held to be marketable and hence excisable and duty not required to be paid on the said poles Relying upon Collector of Central Excise v. M/s. Sudershan Beopar Co. Ltd [1992 (8) TMI 190 - CEGAT, NEW DELHI] - testing of PCC Poles is essential for making the goods marketable and without such testing the goods cannot be sold - no duty is required to be paid in respect of such Poles which get utilized in the factory for testing purposes - quality control test in respect of cement concrete Poles, being a mandatory requirement before the goods produced could be considered as fully manufactured are not required to discharge duty liability when such cement concrete Poles get destroyed. Failure to maintain records Held that:- The appellant have duly entered such PCC Poles in their daily stock account - If there was any mala fide intention on the part of the appellant to clear the said poles without payment of duty, the same would not have been entered by them in the statutory records - no duty liability can be fastened on the appellants in respect of such damage/broken poles - onus to prove the clandestine clearance is on the Revenue, which is required to be discharged by production of sufficient evidence the entire case have been made out on the basis of non-production of records in respect of broken poles Decided in favour of Assessee.
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