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2017 (9) TMI 1063 - AT - Central ExciseClandestine removal - parallel invoices issued by the appellant no.1 - demand also on the basis of batch register, RG-1 register and various statements - Held that: - it is an admitted fact that the appellant had clandestinely cleared the goods worth ₹ 33,27,015/- involving the Central Excise duty of ₹ 5,32,322/-. This is also undisputed that parallel invoices were found from the records resumed from the factory and in follow-up searches at the Delhi sale depot. The fraudulent clearances on these invoices as per the table given on the preceding pages were fairly admitted by the Ld. Advocate during his oral submissions - the order of the Ld. Commissioner (Appeals) in so for as it relates to the demand of ₹ 5,32,322/- on account of these fraudulent invoices is upheld. Application for extended period for this demand is also upheld. he rest of the demand is mainly based on figures in the Batch Register and the statements of various company officials. While the appellants have pleaded that there was selective reading of the Batch Register and no finding have been given by the adjudicating authority on the statement of the chemist, I also find that the finding of the Ld. Commissioner (Appeals) on the retraction of the statements extracted below, shows that there is element of assumption and presumption while appreciating the evidence - the demand of ₹ 25,48,526/- is set aside and the matter is remanded to the adjudicating authority for de novo adjudication. Decided partly against appellant and part matter on remand.
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