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2015 (11) TMI 895 - AT - Central ExciseWaiver of pre deposit - Clandestine removal of goods - Held that:- Finding of clandestine removal and consequent confirmation of demand and imposition of penalties is solely based upon the disclosure of income made by the appellant before the Income Tax Authorities. The appellate authority has observed that such disclosure leads to presumption that such income was generated through illegal activities of manufacture. It is well settled law that clandestine removal has to be established by production of positive evidence. In the absence of any other evidence on record, some disclosure and surrender of income before the Income Tax authorities especially when the appellant had taken a ground that they were also doing other activities for generation of income, cannot held to be sufficient evidence so as to uphold the finding of clandestine activities in the absence of procurement of raw materials, actual manufacture of the goods and non-identity of the transporter and customer etc. - Decided in favour of assessee.
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