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2014 (7) TMI 438 - AT - Central ExciseDuty demand - difference in the production figures as reflected by the Appellant in their Annual Financial Accounts (Annual Statistics) for the year, 1987-88 and the figures of production shown in their monthly RT-12 Returns - Clandestine removal of goods - Penalty under Rule 173Q of the erstwhile Central Excise Rules, 1944 - Held that:- Based upon the difference shown in the annual financial accounts and RG-1 register, the findings of the clandestine manufacture and removal cannot be sustained against the appellants. It is well settled law that onus to prove clandestine manufacture and clearance is upon the Revenue and required to be proved by production of sufficient evidence. There is nothing on record to show that the appellants have been indulging into excess clearances without payment of duty. The appellants have satisfactorily explained the difference between the figures as reflected in annual financial account and those entered in RG-1 for each and every item. As such we hold that confirmation of demand of duty against the appellants is not justified - there was any suppression on the part of the appellants so as to invoke the longer period of limitation. In view of the foregoing the appellant succeeds on merits as also on the point of limitation - Following decision of assessee's own previous case [2000 (7) TMI 726 - CEGAT, KOLKATA] - Decided in favour of assessee.
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