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2015 (1) TMI 267 - AT - Central ExciseClandestine removal of goods - Penalty u/s 11AC - Maintenance of production records - Held that:- entire case of the Revenue is based upon some production records maintained by the respondents. The respondents have explained the purpose for maintenance of such records as also the fact that they cannot be taken as the final production inasmuch as the percentage yield differs on day-to-day basis and the plant production can never be achieved. Apart from the said production records, which are being contested by the respondents, there is virtually no other evidences on record indicating any excess manufacture of final product or the clandestine removal of the same. The appellate authority has rightly observed that the factum of non-variation of the stock on the date of visit of the offers carry a lot of weightage to support the respondents’ stand that they were not indulging in any clandestine activity. - In the absence of any other evidence to reflect upon the clandestine activity of the respondents, I fully agree with the findings of the commissioner (Appeals) that the demands cannot be confirmed against the respondents - Decided against Revenue.
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