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2016 (12) TMI 1176 - AT - Central ExciseClandestine removal of duty paid inputs - Held that: - I find that the Department has not brought on any tangible evidence to prove clandestine removal of duty paid inputs by the appellant - On perusal of the statement and the invoices, it reveals that charges of suppression or misstatement cannot be levelled against the appellant. Since the duty alongwith interest was deposited by the appellant on detection of mistake by the Central Excise Audit Wing and before issuance of show cause notice, I am of the view that the case of the appellant is covered under sub-section (2B) of Section 11A ibid, which mandates that on payment of duty alongwith interest, no show cause notice shall be issued and for all practical purpose the matter has to be closed. The explanation appended to Section 11A (2B) ibid will not have any application to the facts and circumstances of the present case since the clandestine motive of the appellant in defrauding the Government revenue has not been substantiated by the Department with the help of any tangible evidence. Appeal allowed - decided in favor of appellant-assessee.
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