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2008 (10) TMI 234 - AT - Central ExciseClandestine removal – penalty – shortage of material – held that – assessee were required to explain the shortage, if any. In the absence of satisfactory explanation, duty requires to be paid. However, admission of shortage cannot be straightway taken as admission of clandestine removal. The charge of clandestine removal is a serious charge which is required to be proved by reliable evidence - finding of the Commissioner (Appeals) that stock found short could not be considered as a case of clandestine removal unless supported by any other corroborative evidence looks reasonable
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