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2015 (5) TMI 242 - HC - Central ExciseShortage of goods - Non accounting of goods - Clandestine removal of goods - Evasion of duty - Held that:- With respect to clandestine removal and the liability sought to be imposed upon the assessee, the evidence between the two units i.e. the assessee and D.P. Industries was common. The second aspect which this Court notices facially in the impugned order is that what triggered the show cause notice was the inspection which took place on 22.07.1996. That irregularity or underreporting of the material found have stood concluded in the application made by the assessee under the “kar vivad samadhan scheme”, which was accepted without reservation by the Revenue. Having regard to these circumstances, as to whether the cross examination of one witness was offered and whether the inference drawn by the CESTAT in this particular case was sustainable, cannot in the opinion of this Court constitute a substantial question of law requiring adjudication. - Decided against Revenue.
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