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2016 (12) TMI 336 - AT - Central ExciseDemand - clandestine removal - Held that: - The case of the Revenue is based only on the presumption that there is no production loss of inputs. Admittedly, fly ash which is input for manufacturing were cement is of such nature that it cannot be used 100% as input in manufacturing of the cement, therefore, the basic presumption of the Revenue is that there is no wastage or loss erroneous. Further, I find that no positive evidence has been produced on record by the Revenue to allege clandestinely excess manufactured cement and clearance of cement - the allegation of the clandestinely manufacture of goods and clearance of cement is not sustainable. Appeal allowed - decided in favor of appellant-assessee.
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