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2021 (12) TMI 957 - AT - Central ExciseClandestine Removal - excess production in respect of CPC over and above the ER 1/ER 4 return - It is the case of the Appellant that the duty can only be demanded in the present case if the basic allegation of clandestine removal is proved against them, which has not at all been discussed or touched upon by the Ld. Adjudicating Authority - time limitation - HELD THAT:- The Appellant has been able to produce the relevant reconciliations to explain the differences in clearance figures as per ER 1 and as per form 3CD which was on account of inclusion of 7031.42 MT twice by considering the conversion from CPC ROK to CPC Screen and CPC fines in captive consumption details and yield of finished products both in the annexure to the Tax Audit report. The demand has been raised for the period 2013-14 in 2018 onwards whereas the spot memo was issued by the Department in 2016 itself. No explanation has been furthered by the Department in respect of such gross delay in proceeding with the matter. Therefore, invocation of the extended period of limitation is not justified. Thus, demand of excise duty only on assumptions and presumptions in quantity of clearance of finished goods figures of Tax Audit form 3CD and ER 1 cannot be sustained both on merits and on limitation and is accordingly set aside - appeal allowed - decided in favor of appellant.
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