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2016 (12) TMI 1462 - AT - Central ExciseClandestine removal - demand of duty with interest and penalty - denial of SSI exemption - value of clearances including clearances done clandestinely, exceeds the exemption limit - time limitation - Held that: - apart from the statement of managing director no other evidence has been brought by the revenue on record to show that the goods have been manufactured how the inputs for these goods have been procured and how these goods have been cleared i.e. mode of transportation. The authors of these loose slips have not been called for clarification of clandestine clearances of the goods. In the absence of such corroborative evidence demand is not sustainable against the main assessee - the charge of clandestine removal of goods against the main assessee is not sustainable. Therefore, the demand of duty along with interest and penalty on both the assessee is not imposable. Extended period of limitation on charge of clandestine removal - Held that: - as the charge of clandestine removal has been set aside against the parties, therefore, revenues appeal deserves no merits and the ld. commissioner (A) has rightly allowed the benefit of limitation to the main assessee more over on merits. Appeal dismissed - decided against Revenue.
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