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2017 (7) TMI 708 - CESTAT CHENNAIClandestine removal - Goods found in excess - 818 nos, of Ingots were not entered in the RG-1 register - Held that: - the appellants have not advanced any justifiable arguments in respect of the excess 818 nos. of Ingots and have not advanced any plausible explanation for non-entry of the same in RG-1 register. They have not been able to establish as to whether the raw material used in the manufacture of such huge quantity of Ingots was entered in the Raw Material account, thus making it impracticable for them to clear the said goods without payment of duty - appeal dismissed - decided against appellant.
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