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2017 (10) TMI 1220 - AT - Central ExciseClandestine removal - DMO - Whether duty have been rightly demanded on the 71 drums of DMO lying in the factory premises on the date of inspection/panchnama dated 27/07/2006? Held that: - there is lack of sufficient material on record to support the contention of the Revenue that the DMO so found and seized was in marketable stage - Revenue have failed to investigate further on the assertions and explanations given by the appellant that the DMO was not marketable but requires further stages of processing to make it marketable and also insisted on test report, which was not done and as such, there is lack of material to support the allegations in the show cause notice - ALSO, DMO was found inside the factory premises and there was no action and/or attempt on the part of the appellant to remove the same clandestinely. Demand set aside - appeal allowed - decided in favor of appellant.
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