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2017 (11) TMI 2026 - AT - Central ExciseClandestine removal - allegation solely based upon the comparison of the figures as reflected by the assessee in their RT-12 Returns and Sales Tax Returns - clandestine activities are required to be established beyond doubt or not - HELD THAT:- Admittedly, the findings of the lower authorities are solely based upon the Sales Tax Returns’ figures. The Tribunal’s decision in the case of VIGIROM CHEM PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, BANGALORE [2009 (8) TMI 1015 - CESTAT BANGALORE] laying down that the clandestine allegation cannot be made exclusively on the basis of record of sale of goods in the Sales Tax Returns. Otherwise also, the allegation of clandestine activities are serious allegation and are required to be based upon the evidences, which reflected upon the same. In the present case, the Revenue has not made any investigation as regards the clandestine manufacture and clearance of the appellant’s final product. In such a scenario, the said finding is neither warranted nor justified. The Revenue’s reliance on the Tribunal’s decision in the case of VICTOR COMPONENT SYSTEMS PVT. LTD. VERSUS COMMR. OF C. EX., DELHI-II [2015 (10) TMI 131 - CESTAT NEW DELHI] is not appropriate inasmuch as it is seen that in that case, the Revenue relied upon the entries made in private records seized and recovered from the appellant’s premises and the matter was remanded for re-quantification, by taking into account the sales figures as reflected in the Sales Tax Returns. The impugned order set aside - appeal allowed.
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