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2014 (5) TMI 868 - AT - Central ExciseDuty demand - Clandestine manufacture and clearance of goods - Whether the appellants have indulged in clandestine manufacture and clearance of goods - Held that:- Demand is not made only on the basis of few confessional statements made by the appellants but there are other documentary evidences also. There are evidences to the aspect that during stock taking both raw materials and finished goods were found short. The transporter of finished goods has confirmed to the clandestine removal of the goods involving Central Excise duty of Rs.10,04,619/-. The diaries No.1 to 4 maintained by the employee of the main appellant also indicate clandestine procurement of raw materials and clearances of finished goods without payment of duty. All these duty evasion indicators are further corroborated by the confessional statements of the appellant and does not leave any doubt that appellants were indulging in clandestinely manufacturing and clearing excisable goods in view of the parameters fixed by the judicial pronouncements relied upon from time to time. - Decided against the assessee. Quantification of duty liability - submission of the appellants that there is duplication of amounts during calculation of the duty demanded in the show cause notice. - Held that:- As the verifications and duty calculations can only be done by the adjudicating authority, therefore the case is required to be remanded to him for necessary re-quantification of duty. Penalties under various provisions of the Central Excise Act, 1944 and Central Excise Rules, 2002 are also required to be proportionately calculated / imposed upon the appellants. For the above limited purpose, the case is remanded to the adjudicating authority to decide the issue in de-novo consideration after affording an opportunity of personal hearing to the appellants. - Decided partly in favour of assessee.
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