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2019 (2) TMI 932 - AT - Central ExciseClandestine removal - Cold Rolled products in various forms like Coils/Shets/Strips and Plain/Corrugated Galvanized Sheets - Revenue’s entire case is based upon the factum of purchase of raw material at Chandigarh Depot and the allegation that the same was subsequently transfered to the respondent’s Sahibabad factory who utilized the same for manufacture of their final product removed clandestinely back to their Chandigarh Depot from where the same was sold to various parties. Held that:- Admittedly the raw material purchased at Chandigarh depot was reflected in their account book and as rightly held the same could not be sold in an unaccounted manner. Even though the Revenue has contested that the transactions at Chandigarh were with the related parties of assessee but none of those related parties have been made a party to the proceedings. Apart from the bare allegations, there is not even an iota of evidence to show as to how such huge quantity of raw material was transported from Chandigarh to Sahibabad and as to how the final product allegedly manufactured at Sahibabad were transported to Chandigarh in a clandestine manner. Apart from the fact that the Revenue has not produced any evidence to show engagement of such a huge number of trucks by the assessee, we also note that at no point of time even a single truck was ever intercepted by the Revenue. Further, during the relevant period the entry of goods in the State of Uttar Pradesh was to be accompanied with Form 31 issued by the Sales Tax Department and the goods were physically checked at the entry points of State - There being no evidences to that effect the allegations of clandestine manufacture and removal cannot be upheld and have been rightly dropped by the Adjudicating Authority. Appeal dismissed - decided against Revenue.
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