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2018 (5) TMI 1453 - AT - Central ExciseClandestine removal - excesses of finished goods - shortage of raw material - Held that: - Revenue has not produced any evidence to ascertain the fact that the goods have been physically weighed, in that circumstance, the benefit of doubt goes in favour of the appellants - RG-1 register was updated upto 30.8.2012 wherein the production of 31.8.2012 was not entered in the RG-1 register. It is not the case of the Revenue that on 30.08.2012, the factory of the appellant was closed. If the departmental officers found how much is the quantity manufactured on 30.8.2012 then also the excess/shortage of raw materials and finished goods could have been deducted. In the absence of this, the allegation of shortage of raw materials and excess of finished goods is not sustainable. Confiscation and penalty not warranted - appeal allowed - decided in favor of appellant.
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