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2018 (7) TMI 598 - AT - Central ExciseClandestine removal - entire demand was made on Input and Output norm of 1.3:1 basis - case of Revenue is that the Assessee failed to produce any evidence to substantiate that the goods were not cleared clandestinely - Held that:- It is well settled that the burden of proof on the charge of clandestine removal of goods lies with the Revenue. It cannot be discharged in a casual manner - In the present case, the charge of clandestine removal is raised on the basis of the E.R-I Returns. For the Input/Output ratio, no enquiry was conducted. The Tribunal in the case of Hindustan Coca cola Beverages Pvt Ltd Vs. CCE & ST, Patna [2012 (5) TMI 525 - CESTAT, KOLKATA] observed that the charge of clandestine removal of goods cannot be substantive only on a single parameter i.e. Input Output ratio. Appeal dismissed - decided against Revenue.
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