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2016 (7) TMI 85 - AT - Central ExciseExcise duty on waste and scrap - Revenue's allegation that the scrap has arisen during the manufacture of final product and stand clandestinely removed by the appellant is primarily based upon the said statement by the authorised signatory - Held that:- Having gone through the said statement, we find that the same is not categorical statement accepting dutiable waste and iron scrap cleared clandestinely under the said recovered slip. He has nowhere clearly admitted that the same is generated during the course of manufacture of the final product and stands cleared by them clandestinely. The said statement, as per the settled law cannot be made the sole basis for confirming the allegations of clandestine removal. The Revenue has not made any further investigation to find out as to when the said goods were cleared and to whom it was cleared. There is nothing on record to show that who is the ultimate buyer of the same. In the absence of such an evidence to corroborate the Revenue’s stand, upholding of the same is not called for. Also the appellant has taken a stand that the dutiable waste generated in their factory stands cleared on payment of duty by way of issuing of invoices. No efforts have been made by the Revenue to find out the quantum cleared by the appellant on payment of duty and to make any suggestion or allegation that the scrap generated was excess in quantity then the duty paid by them. In such a scenario, we find no merit in the Revenues stand. - Decided in favour of assessee
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