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2016 (6) TMI 568 - AT - Central ExciseClandestine clearance of receipt of raw materials - Held that:- There is no allegation of any mischief in the shape of clandestine clearance of receipt of raw materials. As find that the case of the appellant is squarely covered by the decision of the Hon'ble Supreme Court in case of Maruti Udyog (2015 (8) TMI 493 - SUPREME COURT ). The only difference is that in case of Maruti Suzuki, value of excess found was greater than the value of shortages, whereas in the instant case the value of shortages is higher than the value of excess. In so far as the value of shortages ranging from 0.01% to 0.21% whereas the excess ranging from 0.01% to 0.08% of the total procurement of parts. As find that the Tribunal in its decision in case of Maruti Udyog Ltd. (2004 (6) TMI 155 - CESTAT, NEW DELHI ) has not relied on quantum of shortages are excess, but has relied solely on minuscule percentage of shortages found. The Hon'ble Supreme Court also has relied on the percentage of shortages found. However, as an additional argument, the Hon'ble Supreme Court has observed that the fact that shortages of input was less than the excess of input found demonstrate the bona fide. In view of the above, find that the issue is squarely covered by the decision of the Hon'ble Supreme Court in case of Maruti Suzuki India Ltd. (supra). The impugned order is set aside and appeal is accordingly allowed.
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