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2009 (7) TMI 245 - CESTAT, NEW DELHIAllegation is that goods have been cleared without payment of duty - The demand is confirmed based on certain private records. A perusals of the private records indicate that the heading refers to “fibres” used and “ribbon manufactured”. Only on certain dates, there is indication of some quantity of ribbon as manufactured. The said private records also indicate removal of colouring fibre to R&D division. It is admitted by the learned SDR that no statement has been taken from the representative of the appellant about the private records. We find that the quantities shown to have been removed are of assorted varieties and of varying lengths. There has been accountal of manufacture of ribbon as indicated. In the absence of any investigation, the conclusion arrived at by the original authority and confirmed by the learned Commissioner (Appeals) lacks foundation. The plea of the appellant that they were only issuing waste material and recovering ribbon wherever possible has to be accepted in the absence of contrary evidence brought out in any investigation. – Impugned order demanding the duty is set aside
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