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2017 (12) TMI 208 - AT - Central ExciseClandestine manufacture and removal - pan masala - alleged cracking or tempering of the seal put on the machine on 31.08.2014 by the officers as per the request of the respondent - Held that: - the Jurisdictional Assistant Commissioner made a physical inspection of the premises and the machine involved in the present proceedings. His report of inspection was produced in full in the impugned order. It is clear that based on that report, the original authority categorically recorded that possibility of the machine having been operated without removing the bottle seal and metal strip is remote. The Revenue also alleged that the case for un-accounted clearance being supported by the availability of certain packing materials and finished goods - Held that: - Even if there were certain discrepancies in the recital of evidence, a case for clandestine removal of pan masala with the duty liability of ₹ 59.60,000/- can not be made without any basic evidence of actual manufacture and clearance of the impugned goods - the incidental stock, circumstantial evidence of availability of small quantity of raw material/goods was the only evidence on which such substantial demand was sought to be confirmed by the Revenue - the original authority has correctly examined the evidences and concluded that no case against the respondent could be established. Appeal dismissed - decided against Revenue.
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