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2019 (2) TMI 1864 - CESTAT NEW DELHIClandestine Removal - MS Ingots - by-product – ‘runner and risers’ - allegation that some of these ‘Runner & Risers” were removed on payment of duty and the balance was captively consumed in the manufacture of final products i.e. M.S. Ingots - determination of input-output ratio - Corroborative evidences or not - extended period of limitation - HELD THAT:- Save and except the theoretical calculation and /or based on some production ratio stated by the assessee in their ER-5 Return, Revenue has worked out the standard production, which should have been achieved and has accordingly worked out the short production as clandestine production and its removal without payment of duty. This Tribunal has time and again held that such standard has been laid down only to provide a starting point of investigation and no liability can be fastened on the assessee in absence of corroborative evidence of clandestine manufacture and removal - Admittedly, in the facts and circumstances of the present case, there is not a single instance of either clandestine manufacture and/or removal found by the Revenue. Appeal dismissed - decided against Revenue.
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