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2017 (5) TMI 1245 - AT - Central ExciseClandestine removal - demand based solely on the balance sheet figure is not sustainable - Held that: - As per the assessee, the assessee has produced series of correspondences before the authorities below but none has considered those correspondences and the reasons given by the appellant for variance between the balance sheet and ER-1 returns - this case needs to be remanded back to the original authority with a direction to examine the documents produced by the appellant explaining the variance between the balance sheet and ER-1 returns - appeal allowed by way of remand.
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