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2018 (9) TMI 571 - HC - Central ExciseClandestine removal - Whether the Tribunal substantially erred in law in not accepting the case of the revenue about clandestine removal of goods in the guise of waste even when the Manager/Authorized Signatory had admitted the offence in his statement recorded under Section 14 of the Central Excise Act, 1944 and even when the statement was not retracted? Held that:- Primarily two authorities have concurrently held that the assessee’s stand of fire breaking out in its units was duly established. This led to higher wastage than average. The customers had admitted having received goods and made payments through cheques. Demand cannot sustain - appeal dismissed - decided against Revenue.
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