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2014 (9) TMI 708 - AT - Central ExciseClandestine removal of goods - Imposition of penalty - Held that:- Revenue’s sole reliance is on the commercial invoices raised by M/s. Dolsun Containers, without their being any other evidence to reflect upon unaccounted manufacture and clandestine clearance of the goods. The respondents have explained the reason for raising of such commercial invoices, which relates to previous clearances made under the cover of statutory Central Excise invoices. It is well settled that clandestine removal has to be proved by production of sufficient, positive and tangible evidence. There is virtually no evidence on record. As such, I am of the view that Commissioner (Appeals) has rightly accepted the stand of the respondents and has rightly dropped the demand. no reason to interfere in the impugned order of Commissioner (Appeals) - Decided against Revenue.
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