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2016 (4) TMI 838 - SC - Central ExciseClandestine removal of Polyester Texturised Yarn - Whole case is founded on the statement of the authorised officer of the respondent without verification of any other independent evidence - Respondents submitted that it had produced the technical opinion of the chartered engineer which has been analysed by the High Court in extenso that there has been no differential quantity and hence, the question of clandestine removal does not arise. Held that:- the revenue should have been afforded an opportunity to counter the technical report filed by the assessee by filing its technical report, for the whole controversy hinges upon the differential quantity and if there is any differential quantity, the issue of removal would arise. Regard being had to the same, the order passed by the High Court and that of the tribunal is set aside and the mater is remitted to the tribunal to permit the Revenue to file a technical report. If the tribunal forms the view that there has to be further technical opinion, it may call for it or it may permit the parties to adduce further evidence to substantiate the plea. We may hasten to clarify that while dealing with the matter, the tribunal shall not take into consideration the statement of the authorised officer alone. If there will be any differential quantity on the analysis of the aforesaid aspects, then the said statement can be pressed into service. - Decided in favour of revenue
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