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2017 (5) TMI 1188 - AT - Central ExciseClandestine removal - the plea of production capacity is less than the quantity alleged to have been removed has been taken for the first time through the Chartered Engineer's Certificate produced during the adjudication proceeding - Held that: - since the unit of the Respondent is not capable of manufacturing the quantity alleged to have been removed clandestinely, in view of the Chartered Engineer's Certificate, therefore, the allegation of clandestine manufacture and clearance made on the basis of entries made in various private records remain uncorroborated and hence, cannot be relied upon - we remand the matter to the adjudicating authority with the direction to get the Chartered Engineer's Certificate verified and if necessary could independently - appeal allowed by way of remand.
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