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2017 (3) TMI 596 - CESTAT ALLAHABADInter unit transfer - clandestine removal or not - demand on the ground that the goods manufactured and stored without proper accounting in the stock register for being removed surreptitiously without payment of duty thereon - Held that: - The learned Commissioner have accepted the unified nature of the two units and have granted common registration number. Further, the plausible explanation given by the appellant at the time of inspection that the goods though recorded in the RG-I register of unit I were found in unit II due to shortage of space in unit I and due to the monsoon season, have not been found to be untrue. These facts have also been stated at the first instance by the responsible officers of the appellant - there is no clandestine activity found by the Revenue calling for punitive measures - appeal allowed - decided in favor of appellant.
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