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2023 (7) TMI 357 - AT - Central ExciseClandestine Removal - difference in the figures of audit report and ER-1 return - invocation of extended period of limitation - HELD THAT:- As revenue has raised the demand only on the basis of difference in the figures of audit report and ER-1 return which were available with them in time, in that circumstances as held by this Tribunal in the case M/S. TALLY SOLUTIONS PRIVATE LIMITED VERSUS THE COMMISSIONER OF CENTRAL EXCISE BANGALORE-I COMMISSIONERATE BANGALORE [2013 (11) TMI 1080 - CESTAT BANGALORE] the extended period of limitation is not invocable as show cause notice for the period 2006-07 has been issued on 01.03.2011 by invoking extended period of limitation. It is found that time and again it is held by the judicial pronouncements that merely on the basis of difference in the figures of audit report and ER-1 return without establishing the parameters of clandestine manufacture and removal of goods, the charge of clandestine removal is not sustainable. Therefore, on merits also, in the absence of any statement or investigation against the appellant with corroborative evidence, the impugned order is not sustainable. Accordingly, the same is set aside. Appeal allowed.
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