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2015 (11) TMI 314 - AT - Central ExciseDuty demand - Shortage of goods - Clandestine removal of goods - violation of natural justice - Held that:- There is no material coming up even today in the course of hearing from the appellant to discard the allegation of issuance of parallel invoices by the appellant to the four buyers as is stated in Sl. No. (ii) to (v) of para 1 appearing at the outset of this order to demonstrate that removal of the quantity of the goods to them had suffered duty. The JMD who was present on the spot on the date and time of investigation had no answer to the parallel invoices issued by appellant in respect of the alleged clearance to the buyers of the goods as above. Law mandates that what that is manufactured and cleared is to be accounted in the statutory record and anything cleared unaccounted not suffering excise duty is questionable. - there was an established case of issuance of parallel invoices by appellant with same numbers. Those were recovered from the four buyers aforesaid. That proved quantum of unaccounted transactions entered into between the appellant and those buyers. - At no point of time the appellant discarded the evidence gathered by investigation to defend against issuance of parallel invoice nor demolished the stand of investigation adducing any evidence to the contrary. Burden of proof was discharged by Revenue. Allegation of clandestine removal was established from cogent evidence and Revenue proved its case with precision without the adjudication being made under surmise or suspicion. Bureau of Indian Standard (BIS) has prescribed certain standard value in respect of goods manufactured in India. It would be proper if the matter goes back to adjudicating authority on this limited count of conversion of the quantity found into proper weight following the standard laid down by that Bureau to serve interest of justice. - Decided partly in favour of assessee.
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