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2018 (4) TMI 953 - AT - Central ExciseClandestine removal - shortage of raw material and finished goods - spurious entries in CENVAT credit account - Held that: - the submissions made by the appellant have not been examined for acceptability. Undoubtedly, circumstantial evidence may exist for the investigators to conclude that action for recovery needs to be initiated under Central Excise Act, 1944. Nevertheless, the findings of the original authority appeared to flow from inferences that need to be subject to the test of ascertainment against the submissions made by the appellant. The matter remanded to the original authority for re-determination after considering the submissions of the appellant - appeal allowed by way of remand.
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