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2019 (1) TMI 493 - AT - Central ExciseClandestine removal - variation with respect to stocks under WIP at the 9 manufacturing plants of the appellants - no such investigation has been carried by the investigating agency - shortages of goods - Held that:- It is evident from the records of the case that the stock taking was conducted by visiting officers of the DGCEI with respect to a stock, WIP and finished goods. The samples were also drawn at the time of initial search and more discrepancies were reported at the first instance. When the officers visited next time for collection of ‘adequate sample’, another stock taking was also conducted and the shortage was alleged with respect to aforementioned products. It is evident from the adjudication order as well as the appeal papers that no efforts were made by the department to find out as which product has been manufactured out of alleged shortage of the three aforesaid products and subsequent clearance thereof without payment of duty - It is also not forthcoming from the adjudication order as to how this product was cleared and to whom it was cleared. The department has also not investigated the mode of transport of the alleged clandestine removal of the goods from the transporters. It has been held by the various Courts as well as this Tribunal that clandestine removal is a very serious allegation and required to be proved beyond reasonable doubt, which has not been done in this case. Appeal allowed - decided in favor of appellant.
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