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2016 (11) TMI 783 - AT - Central ExciseClandestine removal of manufactured goods - M.S. ERW Black Pipe & M.S. Scrap falling under chapter sub-heading No.7306.90 & 7204.90 of Central Excise Tariff Act, 1985 - Held that: - reliance placed on the decision of the case of Umiya Chem Intermediate vs. Commissioner of C.Ex. & Cus [2008 (7) TMI 376 - AHMEDABAD HIGH COURT], where the issue is similar - it was held in the case that when there is proper appreciation of evidence on record on the basis of the incriminating documents found in the premises of Appellant and statements recorded and evidence of shortage of material clearly establishes clandestine removal of excisable goods - I find that the above decision is clearly applicable to the facts of the case in hand since the documents seized from the Appellant's premises are corroborating with the set of challans used in the removal of goods without payment of duty and the statements recorded also proves the mala fide act and intention of the Appellant. The demand of ₹ 30,725/-(Rupees Thirty Thousand Seven Hundred and Twenty Five only) on the stock found short is overlapping and it is inclusive of the total demand raised. On this limited portion alone, I remand the matter to the Adjudicating Authority to verify the same with the records. On the basis of the above findings I uphold the impugned Order-in-Appeal except to the limited portion remanded. Appeal is disposed of accordingly
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