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2019 (3) TMI 858 - AT - Central ExciseClandestine manufacture and removal - demand of the duty is only on the allegations as confirmed by the lower authorities on the quantum of goods certified by the quality control certificate and information provided by State Government authorities - Held that:- The verification of the data indicated that clearances which were made by the appellant to State Government for laying the water pipes in the rural areas were three counts i) receipt of orders ii) quality of supply of the goods iii) post quality control removal. The Revenue Authorities have mentioned the clearances made by the appellant and the quality control reports of the State Government as regards particular evidence specific quality of the goods when correlated with the appellant’s record, are not able to show from the records maintained by him as to how and when the pipes were cleared to State Government Authorities and was on payment of appropriate Central Excise duty. It is also to be noted that when confronted with the evidence available with the State Government quality control analysis of the consignment of the pipes, the managing director of the appellant’s company has admitted in his statement that there is practice of clandestine removal of goods - the First Appellate Authority has considered all these aspects and confirmed the demands on this ground which is seemed correct - appeal dismissed.
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