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2017 (5) TMI 612 - CESTAT MUMBAIClandestine manufacture and removal - aluminium scrap - Held that: - the demand against REPL and SEPL were confirmed only on the assumption and presumption that they might have manufactured and cleared the goods clandestinely - Even though it is accepted the JRD Bangalore has removed the aluminium scrap but no investigation has been carried out, as regards the receipt of such aluminium scrap by the aforesaid manufacturers and manufacture of goods out of said scrap. Therefore, in the absence of any investigation and evidence regarding receipt, manufacture and clearance of goods by the appellant, the demand was rightly set aside by the Commissioner (Appeals) - demand set aside - appeal rejected - decided in favor of assessee.
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