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2017 (7) TMI 283 - AT - Central ExciseClandestine manufacture and removal - It is the case of the Revenue that appellant had dispatched processed manmade fabrics in the guise of cotton fabrics by claiming an ineligible exemption. While it is the case of the appellant that the samples which were drawn by the authorities do not match with the lot register maintained by the appellant in the factory premises and there is no evidence indicating that there was clandestine manufacture and removal of manmade fabrics - Held that: - the merchant manufacturers have given a declaration, we find that the said declaration as per the N/N. 305/77 is only in respect of payment of differential duty in the case of final assessment, if there are findings that selling price declared by the merchant manufacturers are incorrect. The Revenue's case in this appeal is not that the selling price was incorrect. In view of this, this argument of the appellant also fails. The test results of the samples would be applicable only to those consignments wherein the samples were drawn - the findings recorded by the adjudicating authority while dropping the demands, raised by holding that there are no test reports to confirm that the goods were manmade fabrics, are correct and legal. Appeal dismissed - decided against appellant.
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