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2018 (11) TMI 970 - AT - Central ExciseClandestine manufacture and removal - it appeared to Revenue that appellant had suppressed manufacture and clearances of 4316.645 MT of MS bars and the same was not reflected in ER-1 return - time limitation - Held that:- On the basis of data retrieved by Government Examiner of Questioned Documents from the electronic devices recovered, it is established that the appellant had indulged in suppression of quantity of MS bars manufactured by them therefore the contention of appellant that the show cause notice is time barred is not sustainable. The appellant has not strongly contested on the other aspects of manufacture such as consumption of raw material, consumption of electricity, transportation of goods and availability of customers to whom such goods were cleared, therefore the appellants have not made out any case to interfere with the impugned order - impugned order upheld - appeal dismissed - decided against appellant.
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