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2018 (6) TMI 633 - AT - Central ExciseClandestine manufacture and removal - raw tobacco - shortage of goods - It appeared to Revenue that there were some mismatches in the invoices issued and the GR's found from the premises of the appellants as well as the GR's found at the premises of the buyers. Whatever GR's the Revenue could tally during investigation and enquiry with the invoices were accepted and rest of the GR's appeared to be by way of clandestine removal - Held that:- Demand on account of differences of weight is bad as the appellant and its partners have given cogent explanation during investigation regarding difference of material weight in any consignment being on account of dispatch of advertisement and publicity material at times and also the gifts to be given under the "Sales Promotion Scheme" - the demand is only presumptive and is set aside. Demand of ₹ 6,00,640/- based on the Page No.40 in the diary/notebook seized from the car of Shri Chandra Prakash Agarwal - Held that: - The said investigation done by Revenue was not adequate, as no enquiry have been made regarding the said entries by the author of the said entry Shri Chandra Prakash Agarwal - Revenue have not made any further investigation and enquiry from the author of the entry Shri Chandra Prakash Agarwal - this demand to be simply presumptive in nature without any cogent evidence brought on record - demand set aside. Demand of ₹ 2,39,574/- on the basis of loose sheet recovered from the factory premises - Held that:- The said loose paper/sheet does not lead to any evidence of procuring any dutiable inputs and/or clearance of any taxable outputs, save and except presumptions of the Revenue - Department has failed to adduce any corroborative evidence in support of the charge of clandestine removal - demand set aside. Penalty u/s 11AC and Rule 52-A of the Central Excise Rules, 1944 - Held that:- penalties are not imposable and are set aside. Appeal allowed - decided in favor of appellant.
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