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2019 (12) TMI 542 - AT - Central ExciseClandestine manufacture - absence of any evidence about the alleged manufacture of goods - corroborative evidences or not - detailed examination carried out or not - HELD THAT:- For demand of such Central Excise duty, revenue has not produced any evidence about the excess production of Final product nor produced any evidence in respect of procurement of excess raw material - There is no evidence on record about the dispatch of excess quantity of goods through the transporters. Further, customers were also not identified and the consumption of power was also not taken into consideration. The retrieval of data by Government Examiner of questioned documents only establishes that such data was maintained by M/s KIL - such maintenance of data by representative of M/s KIL does not establish actual payment by the appellant. No evidence of actual payment has been brought on record by revenue. The manufacture of such quantity of goods on which Central Excise duty of around ₹ 5.5 crores was demanded is not established - Since Central Excise duty is on manufacture and manufacture is not established, therefore, there is no basis for demand of Central Excise duty to the tune of ₹ 5,58,89,762/- - Since the demand is not sustainable the penalty is on the appellants are not sustainable. Appeal allowed - decided in favor of appellant.
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