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2015 (12) TMI 1355 - AT - Central ExciseDuty demand - Clandestine removal of goods - Imposition of penalty - Held that:- The evidence that was furnished by appellant from the scrap dealers was not found to be reliable. Preponderance of probability went in favour of Revenue. There was also no permission granted to appellant to make weighment of the scrap outside. Various oral evidences gathered went against the assessee and that remained unrebutted. There was very precise case of Revenue that the very materials discovered from the premises of the assessee particularly computer record proved the higher generation of scrap and clearance thereof as compared to the lower clearances made through invoices and such clearance of higher quantity of scrap corroborated by the evidence gathered from different parties. Record does not reveal that the appellant had defended the charge of clandestine clearance of higher quantity of scrap before the authorities below. Even no evidence was adduced before the Tribunal to defend. The daily register reveals the respective entries of the scrap clearance while the questionable Modus operandi of the appellant proved clearances of higher quantity of the scrap to the dealers. - Demand of duty confirmed, however penalty is reduced - Decided partly in favour of assessee.
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