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2019 (2) TMI 859 - AT - Central ExciseClandestine removal - non-submission of proper explanation for clearance of scrap without payment of duty - demand of duty along with interest and also penalty of 25% - period from April 2012 to January 2014 - Time limit of SCN - suppression of facts or not - Held that:- The Commissioner (A) has observed that the appellants have not produced the register for the entire period whereas the appellant submits that they had produced ER-6 Returns, ledger of sale of scrap, statement and purchase of non-cenvatable scrap for the period from 01.04.2011 to 27.01.2013 showing receipt of scrap on which no custom duty was paid and no CENVAT credit availed. - further, the appellants have enclosed register of purchase of scrap without payment of duty for the period from 01.04.2014 to 31.08.2014. The Audit has worked out the duty on the basis of Tally Accountants Software and has not properly examined all the documents produced by the appellants and the demand has been worked on the basis of surmises and conjectures - the impugned order set aside and matter remanded back to the Original Authority to pass a denovo order on the basis of the various records produced by the appellant - appeal allowed by way of remand.
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