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2020 (3) TMI 584 - AT - Central ExciseClandestine Removal - Brass Ingots - considerable difference in the quantity of various excisable goods manufactured as shown under the heads of manufactured, cleared and under closing balance in the records maintained for central excise purpose viz-a-viz quantity shown in the balance sheet for the financial year 2008-2009 - HELD THAT:- Admittedly the entire case of the Revenue is based upon the mis-match of quantities as reflected in the excise records and the account records of the assessee. There is no evidence to show the receipt of the excess raw materials, manufacture of the excess final product and transportation of the same as also the identification of the customers. Tribunal in the case of M/S. SAC POLYMERS VERSUS COMMISSIONER OF CENTRAL EXCISE CUSTOMS & CGST, NEW DELHI [2018 (7) TMI 523 - CESTAT NEW DELHI] have observed that charge of clandestine removal cannot be established merely on the ground of difference in the balance sheet and the statutory record unless the same is corroborated by any other evidence showing receipt of raw material, consumption of the same, production and removal of the final product. It is well established that the onus to prove the charges of clandestine removal lies very heavily upon the Revenue and is required to be discharged with production of sufficient positive evidences. The same cannot be based upon assumptions and presumptions - Admittedly, in the present case, there is no evidence produced by the Revenue indicating the clandestine clearance of the goods except the difference in the figures. The same cannot be adopted as sufficient evidence for upholding the charge of clandestine removal. Appeal allowed - decided in favor of appellant.
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