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2017 (12) TMI 216 - AT - Central ExciseClandestine removal - it was alleged that the machines not reflected in the RG-1 Register were removed clandestinely without payment of Central Excise duty - Held that: - On perusal of the progress report and the RG-1 Register for the period 1997-98 to 1999-2000, it is found that the 36 Nos. of semi-finished machines were reflected as finished machines by the appellant in the RG-1 Register during the relevant period. Thus, there is no mis-match between the figures reflected in the progress report and the quantity shown in the RG-1 Register - there is also no mis-match between the machines and the model sold during the month of December and March, were different having different assessable value. Accordingly, the appellant had maintained two set of RG-1 Register for different models of machines manufactured by it. Thus, there is no overlapping of the date or figure in the RG-I Register as claimed by the authorities below. In absence of any substantiation of the fact of clandestine removal of goods by the appellant, the charges levelled against it in support of confirmation the adjudged demand cannot be sustained - appeal allowed - decided in favor of appellant.
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