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2015 (11) TMI 455 - AT - Central ExciseDuty demand - Clandestine removal of goods - Imposition of penalty - Held that:- The records reveal that the whole case of clandestine removal is based merely on the entries found in the books of Commission agent and transporters. They were acting as agent and transporter not only for the Respondent but also for other manufacturers. The department has not conducted any physical verification of stock of finished goods or raw material. The allegation is not supported by data of purchase of excess raw materials or consumption of electricity during the relevant period. The details of payment and flow of cash from the buyer to Respondent is not established by any evidence. - there is no proof like parallel invoice, or other documents maintained by manufacturer corroborating the date collected from such commission agent and transporters. No investigation is conducted whether Respondent actually manufactured such large quantities during the relevant time. If Revenue wants to rely upon the entries of document seized from the premises of third party, it is for them to prove the genuineness of those entries with the Respondent. The proceedings and allegation of clandestine removal cannot be based on surmises and conjectures or mere suspicions. The appellant has not been able to demonstrate anything to disturb the findings made in the impugned order. - Decided against Revenue.
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