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2018 (7) TMI 12 - AT - Central ExciseClandestine removal or not? - N/N. 1/95-CE, dated 04.01.1995 - Shrinkage in the value of goods during the process - It is the case of the department that since the loss is much higher than what has been agreed to in terms of their bond, the assessee is bound to account for or pay duty on the excess loss - Held that:- In identical cases, the Delhi and Mumbai Benches of CESTAT have already taken a view that excess shrinkage of fabrics when sent out for job work does not automatically lead to the conclusion that there was clandestine removal and no duty is chargeable on them - reliance placed in the case of M/S. UNIWORTH TEXTILES LTD. VERSUS C.C.E. RAIPUR [2016 (5) TMI 609 - CESTAT NEW DELHI]. No duty is demandable under Section 11A on the assessee or interest under section 11AB and no penalty is imposable under section 11 AC - appeal allowed - decided in favor of appellant.
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