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2015 (10) TMI 2067 - AT - Central ExciseClandestine removal of goods - Non maintenance of proper accounts - Held that:- he officers do not have a case that there was any irregularity in the accounts maintained by the appellants. According to appellants they paid the duty only because the officers assured them that there would be no action against them and that they could apply for refund. The facts presented by the case reveal that after making the appellants pay the duty, the payment of duty has been taken as the basis for issuing the Show Cause Notice. There is no iota of evidence to establish that the appellants had in any manner connived with VWPPL. Only because they had taken one consignment from VWPPL they have been put into the whole ordeal. The learned counsel for appellants submitted that the appellants have a good reputation and maintain records and pay duty. There has been no instance of allegations. That even though the amount involved may be small, it affects their reputation. These submissions do have substance. Further, the SCN is issued alleging evasion of duty and clandestine removal of goods. Whereas the order passed confirms the demand under wrongful availment of Cenvat Credit. Such an order at the outset in unsustainable. The first appellate authority ought to have considered these aspects without putting the appellant to further hardships of litigation. I find that the appellants have been able to establish a case in their favour. - Decided in favour of assessee.
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