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2017 (5) TMI 948 - AT - Central ExciseClandestine manufacture and removal - It has been alleged in the said show cause notice that the appellant cleared 8178 MT of ingots by clandestinely manufacturing and clandestinely removing without maintenance of record, evaded Central Excise Duty of ₹ 1,36,05,002/- as mentioned in loose slips - Held that: - there are no evidence about the excess raw material procured, instances of actual removal of unaccounted finish goods, discovery of such finished goods outside the factory, the parties identified to whom such sale has been made, any evidence of receipt of sale proceeds, nor statement of any buyers - the requirements to establish clandestine manufacture and clearance have not been satisfied by the revenue to confirm the demand in the present case. The officers of revenue conveniently presumed that Raj Ratan stated in loose slips, to be appellant. Under such mistake of understanding of the word Raj Ratan stated on the loose slips to be the appellant without establishing that Raj Ratan stated on the slips was appellant and contrary to the statement of Shri Pawan Agarwal dated 25.02.2004 wherein Shri Pawan Agarwal did not state that he used to do broking for appellant, revenue has framed charges. Therefore, the said SCN is not sustainable. Demand set aside - appeal allowed - decided in favor of appellant.
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