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2019 (7) TMI 1173 - AT - Central ExciseClandestine removal - SSI Exemption - goods were removed under simple delivery challans, without accompanying with Central Excise invoices - the department has solely considered the hand written private records prepared by Shri Satish Batra to hold that the same are the sales invoices issued by the Appellant No.1 - HELD THAT:- It transpires that the private records reflected the particulars of bills raised by the job workers, showing quantum of material received, consumed for manufacture of resultant final product, generation of scrap and the job work charges. Further, it is also noticed that the submissions of the appellant No.1 that it had maintained the job work register and the daily stock account, reflecting the transaction particulars, were not considered by the adjudicating authority inasmuch as no such findings were recorded by him in the impugned order. In the reply to show cause notice dated 03.04.2002, the appellant no.1 had submitted the evidences of exports with statutory documents and the remittances received by it towards exportation of goods. The department had not adduced any material evidence to show purchase of excess raw material, manufacture of alleged final product, electricity consumption and other evidences etc. to demonstrate that the appellant had in fact, clandestinely manufactured and cleared the final product out of the factory premises, without payment of central excise duty. Thus, in absence of proper substantiation of the allegation of clandestine removal, the charges leveled against the appellants cannot be sustained for confirmation of the adjudged demands. Appeal allowed - decided in favor of appellant.
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