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2014 (11) TMI 202 - AT - Central ExciseShortage in stock - Clandestine manufacture and removal of goods - Held that:- adjudicating authority himself has held that Panchnama so recorded, cannot be relied upon as the same was found to be recorded by unfair means. If the drawal of Panchnama was itself doubtful, the entire case booked by preventive branch cannot be allowed to stand on its own legs. What falls in part, cannot be upheld in whole. Inasmuch as the adjudicating authority himself has disbelieved the story of investigation and drawal of Panchnama, the allegations of shortages and resultant clandestine removal cannot be upheld. As rightly observed by Commissioner (Appeals), the various statements recorded by the officers during the course of investigation being corroborative of each other, would constitute evidence against the assessee in the normal course, but such general norms cannot be accepted in the present case, inasmuch as the Panchnama itself has not been accepted by the original adjudicating authority. specific findings of Commissioner (Appeals) do not stand rebutted by Revenue in their memo of appeal - Revenue has no case regarding clandestine removal of goods - Following decision of CCE Ahmedabad-I vs. Mukesh Industries Limited [2008 (8) TMI 667 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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