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2017 (4) TMI 685 - AT - Central ExciseClandestine removal - principles of natural justice - the allegation made by the department and cenvat demand confirmed against the appellant on the ground of non-receipt of inputs in the factory - Held that: - Since onus to prove transportation of goods from the supplier’s premises and receipt of the same within the factory for use in the intended purpose have not been satisfactorily discharged, the appellant does not make out any case against confirmation of the adjudged demand - appeal dismissed - decided against appellant.
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