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2018 (3) TMI 607 - AT - Central ExciseClandestine manufacture and removal - scope of SCN - receipt of inputs not recorded in books - duplicate set of invoices - Held that: - the amounts such as ₹ 318840, ₹ 72,420 and ₹ 35,088 were the amounts which were paid along with interest before issues of show cause notices therefore under the provisions of sub section 2B of section 11A of central excise act, 1944 show cause notice was not authorized to be issued. In respect of the allegation of clandestine removal, about which revenue states that as such all entries mentioned in the four note pads were correlated and tallied with central excise invoices issued by the appellant and in next sentence revenue mentioned that it was observed that there is no corresponding central excise invoice covering despatches as shown in the said reseumed private note pads. The said two contentions are contradictory to each other which gives an impression that there was total confusion in the minds of people who have issued SCN. Therefore, such SCN which is unclear and confusing is not sustainable in law. Penalty - Held that: - since the allegations of clandestine removal are not established penalty imposed on Amarjeet Singh and Shri Mohan Singh are also set aside. Appeal allowed - decided in favor of appellant.
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