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2015 (1) TMI 168 - CESTAT NEW DELHIClearance of goods without payment of duty - Held that:- Revenue’s entire case is based on the percentage wastage itself, declared by the appellant and actually arisen and reflected in Form IV register. Whereas the declared percentage is 4 to 5% and the actual percentage wastage varies from 7 to 16%. Apart from the above difference, there is virtually no other evidence on record, indicating any clearance of the duty free procured fabrics. In fact, the declared percentage is also by the appellant and they were free to declare the same in their ARE-2 declaration, on the higher side. In fact, the one of the reasoning by the Revenue is that the appellant should have filed a fresh declaration, disclosing the higher percentage wastage. - appellate authority is only going by the differential wastage and by considering the same as sufficient evidence for clandestine removal, is rejecting the appeal. Tribunal in the case of Klene Paks Ltd. v. CCE, Bangalore-I reported in [2009 (3) TMI 837 - CESTAT, BANGALORE] has held that confirmation of demand on the allegation of clandestine removal based upon the excess wastage is only an assumption and in the absence of any evidence as to the purchaser of the alleged removed goods, demand cannot be confirmed. - Decided in favour of assesse.
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