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2017 (7) TMI 402 - AT - Central ExciseClandestine removal - shortage of finished goods - excess of raw material and work in progress - Held that: - the quantity of 5885 Kg cannot be weighed in one go, the goods has to be weighed in parts and there should be a weighment sheet of weighment (if done physically). As the evidence of physical weighment is missing, in that circumstances, it is concluded that the goods has been weighed is only eye estimation basis. On the basis of the eye estimation, the allegation of clandestine removal of goods or excess found of goods is not sustainable - appeal dismissed - decided against Revenue.
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