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2018 (8) TMI 471 - AT - Central ExciseClandestine manufacture and removal - It is the case of the appellant assessee that the entries in the Jabeda Khata are not in respect of the plywood manufactured by them but represents the trading activities undertaken by the appellant assessee - Held that:- The appellant assessee is a SSI unit having its factory at Bogram, P.S.-Karnajor, in the District of Uttar Dinajpur. The appellant manufactures commercial plywood out of veneer purchased from the market. They do not have any plant for manufacture of veneer. They are also trading the commercial plywood. The appellant availed the benefit of the Notification as granted to the Small Scale Unit up to the clearance value of ₹ 30 lakhs as was available during the period under consideration and after crossing the said limit the appellant had been paying duty on a concessional rate as envisaged in the Notification. It is well settled that the charge of clandestine manufacture of dutiable goods and removal thereof, without discharging the duty by the assessee, cannot be established on assumptions and presumptions. Such charge has to be based on complete and tangible evidence. The adjudicating authority have not brought forth the corroborative evidence on record to prove purchase of raw materials, manufacture of goods, consumption of excess power, payment of additional wages and sale of the final product. The department satisfied itself with the entries in the seized records and statements. There should have been some corroborative evidence. Appeal allowed - decided in favor of appellant.
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