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2017 (1) TMI 362 - AT - Central ExciseClandestine removal - mis-match in the goods as per records and physical stock - demand of duty, interest and penalty - the case has been booked against the appellants on the basis of kachcha parchies recovered during the investigation and various statements recorded during the course of investigation - Held that: - several points have been raised by assessee, which have not been examined by adjudicating authority, which requires re-examination. Total quantity of 473403.8 kgs of RPP dana received from M/s.A.V.Bobbins (P) Ltd., adjudicating authority has not considered the fact that out of total quantity, a quantity of 199468 kgs RPP dana was covered by invoices for which the invoices are placed on record, the same is required to be considered by the adjudicating authority and the demand is required to be reduced to that extent. The Revenue has failed to examine the mode of transportation, therefore, in the absence of corroborative evidence showing receipt of goods against these katcha parchies by the appellant, the demand on this count, is not sustainable. The appellant has taken the plea that to manufacture plastic spools out of RPP dana and scrap, there is burning loss. The quantum of burning loss is required to be considered by the adjudicating authority as it is also fact that if any goods manufactured from the scrap or reprocessed plastic dana, there is burning loss, this fact is required to be considered while considering the quantity manufactured by the appellant. Matter remanded for re-examination - appeal disposed off by way of remand.
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