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2023 (7) TMI 1175 - AT - Central ExciseClandestine Removal - documents seized by the investigating team from the residence of the Accountant - corroborative evidence or not - HELD THAT:- Admittedly, the Revenue has not come up with evidence of receipt of raw materials used for clandestine manufacture of the finished goods, manufacturing of finished goods with the installed capacity of consumption of electricity, labour deployment and payment made to them. No evidences were in regard to the discrepancies in the stock of raw materials and finished goods with reference to the entries in the factory premises and transportation documents, amount of receipts, buyer of the goods etc. No such effect has been made by the Revenue to allege clandestine removal of goods. Although, the said records contains certain names therein, but the Revenue has not examined these persons. The charge of clandestine removal of goods is not sustainable against the appellant - It is also noted that the annual turnover of the appellant is less than the below of threshold limit for availment of exemption Notification No.08/2003-CE dated 01.03.2003. The impugned demand is not sustainable. Accordingly, the same is set aside and the appeal is allowed.
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