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2015 (10) TMI 1649 - AT - Central ExciseClandestine removal of goods - Shortage of goods - Held that:- weighment done at the time of investigation is correct but the learned Commissioner (Appeals) has considered the production of whole of the manufacture to determine the goods produced on 18-12-2010 and 19-12-2010 whereas at the time of investigation production of these two days was taken into consideration as 36 and 66 MT but production during the period was found by the learned Commissioner (Appeals) from the statutory records as in the range of 80.80 to 93.40 MT per day. Therefore, conclusion drawn by the revenue with regard to production on 18-12-2010 and 19-12-2010 of 36 MT and 66 MT is totally incorrect. In these circumstances, I do agree with the observations of the learned Commissioner (Appeals) in the impugned order and thereafter holding that there was no excess production was done by the appellant during that period. Further, the case law relied upon by the learned AR is not relating to the facts of this case as in that case the raw material was found in excess which was not entered in the statutory records. In this case, the allegation against the respondent is that respondent has manufactured the excess goods to clear clandestinely. Therefore the case law relied upon by the learned AR is not applicable to the facts of this case. As discussed above, if the production of two days i.e. 18-12-2010 and 19-12-2010 are taken into consideration as per previous day’s production, in that way, there is no excess production made by the appellant during this time, no excess stock could be found. In these circumstances, I do not find any infirmity in the impugned order. - Decided against Revenue.
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