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2022 (1) TMI 1120 - AT - Central ExciseClandestine manufacture and clearance - Formaldehyde - inputs received without payment of duty - issuing invoices to some traders without supplying goods to them - evasion of excise duty - corroborative evidences to prove clandestine manufacture or not - deamnd based on only assumptions and presumptions - HELD THAT:- To manufacture such a huge quantity of the goods clandestinely, the appellant requires other inputs and electricity is to be consumed to manufacture such a huge quantity of the goods. From the records, it is not coming out whether the Revenue has made such effort to ascertain the facts from where the other raw materials were procured and how much is the electricity is consumed. Moreover, when it alleged that the appellant has sold the said clandestine manufactured goods, no statement of any buyer is brought on record to establish the fact that the appellant has cleared clandestinely manufacture goods without payment of duty. In the absence of any evidence on record, the charge of clandestinely manufactured clearance of the goods without payment of duty cannot be sustained. No cross examination of Shri. Ashok Aggarwal has been allowed to the appellant to ascertain the truth. No inculpatory statement of the appellant has been found on record to establish the fact that the appellant has received the goods on the basis of the Dharma-Kantas slips provided by the supplier of the goods - In the absence of any cogent evidence against the appellant, the charge of the clandestine manufacture and removal of the goods by the appellants is not sustainable, the same is on the basis of assumptions and presumptions. The proceedings against the appellants are not sustainable - Appeal allowed - decided in favor of appellant.
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