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2017 (9) TMI 15 - AT - Central ExciseClandestine removal - cotton cone yarn of various counts - Revenue entertained a view that the said manufacturing unit must be raising the invoices but have not accounted the same in the statutory records - Held that: - It is for the Revenue to prove by production of tangible evidence that the appellant had been indulging in clandestine activities. Needless to observe that such corroboration cannot be by mathematical precision but should be atleast to an extent so as to inspire confidence even in the theory of preponderance of probabilities - In the present case, apart from the entries in the yarn broker's diary and the transporter's records, there is virtually no evidence establishing manufacture of such a huge quantity of yarn, their clearance etc - demand set aside - appeal allowed - decided in favor of appellant.
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