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2017 (12) TMI 1431 - AT - Central ExciseClandestine removal - entire case of the Revenue is based upon the shortages of coloured tobacco detected at the time of their visit in the appellants’ factory - Held that: - It was not possible to convert 630 kgs coloured tobacco into marketable final product i.e. branded chewing tobacco and remove it within one day. It is settled law that he who asserts must prove his assertion by producing cogent evidence and/or producing witness. No evidence has been adduced to prove allegation of clandestine removal, therefore, even otherwise, the demand of duty and imposition of penalty are not justified. Apart from the shortages, there is virtually no evidence on record to show the clandestine activities of the appellants - In the absence of any identification of the buyers, transporters, receipt of consideration etc., the findings of the clandestine activities cannot be upheld. Appeal allowed - decided in favor of appellant.
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