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2023 (11) TMI 748 - AT - Central ExciseClandestine removal - undeclared production - unexplained income of Rs.1.00 crore - onus/burden to prove - HELD THAT:- On perusal of the show cause notice as well as Order-in-original that the impugned order is based only on the ground that there was unexplained income of Rs.1.00 crore which was detected by the income tax authorities and the Department has presumed that aforesaid income must have been the result of undeclared production and clandestine removal of excisable goods. Further, it is noted that if the Department has raised duty demand, then the onus of proving excess production and clandestine removal of excisable goods is on the Department. It is also noted that the impugned order is prima facie based on assumption and presumption and there is no evidence which may suggest excess production or clandestine removal of excisable goods by the appellant. It is found that in the case of M/S. OSCAR REMEDIES PVT. LIMITED, SHRI NAVDEEP DHINGRA, DIRECTOR VERSUS COMMISSIONER OF CENTRAL EXCISE & ST, PANCHKULA [2017 (7) TMI 404 - CESTAT CHANDIGARH], this Tribunal on identical facts relying upon the decision of VARDHMAN CHEMTECH LIMITED VERSUS CCE, CHANDIGARH [2016 (7) TMI 1320 - CESTAT, CHANDIGARH] has allowed the appeal of the appellant and set-aside the demand. The impugned order is not sustainable in law and the same are set-aside - Appeal allowed.
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