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2018 (8) TMI 476 - AT - Central ExciseClandestine removal - shortages and excesses of goods - Held that:- The entire case of the Revenue is based upon the shortages detected in Unit No.1 and the excesses found in Unit No.2, 3 & 4. Whereas the Revenue has considered the shortages in Unit No.1 as clandestine clearance, the excesses found in the other units stand confiscated along with imposition of penalties - shortages by themselves, without there being any corroborative evidence cannot lead to the finding of clandestine removal. Apart from the shortages, Revenue has not referred to any other evidence on record to indicate or to establish that the short found goods stand cleared by Unit No.1 without payment of duty - the findings of clandestine removal against the said Unit are unsustainable. The shortages found in Unit No.1 were almost equal to the goods seized in Unit No.2, 3 & 4. The Revenue has confiscated the excess found goods in Unit No.2, 3 & 4 even though the said units were not registered with the Department and there was no requirement for their registration inasmuch as they were doing the job work for Unit No.1 and was not manufacturing any final product - No justification for confiscation of the said excess found goods in their premises, which are nothing but the shortages detected in the Unit No. 1. The confiscation of the same and imposition of penalties on the said units are set aside - Appeal allowed - decided in favor of appellant.
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