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2017 (9) TMI 1180 - AT - Central ExciseClandestine removal - specific plastic compounds known as "fillers" - Revenue entertained a view that non-duty paid "fillers" were supplied by the present appellant M/s. Premium Poly Links and the entries made in the ledger under the name of M/s. Premium Poly Links relates to the present appellant - Held that: - the Revenue's case is solely based upon the ledger recovered from KPI's premises. Admittedly, the appellant is supplying "fillers" to M/s. KPI. However, the said ledger is captioned as "Premium Poly Links", whereas, the appellant's name is "Premium Poly Alloys". Not only that, the entries in the said ledger describes the goods as C40, T10, C Bages or T Bags, whereas, the goods are being described by appellant in various invoices as "Premium Fab 715", "PS 503" etc. It is well settled law that the allegation of clandestine removal are required to BE supported by production of sufficient evidences to establish the clandestine manufacture and clearance. Admittedly, no such evidence stand produced, Further, during the visit of the officers in the appellant's factory neither any unaccounted raw material nor final product was found nor any incriminating documents recovered. No doubt, that Revenue is not expected to prove its case by mathematical precision by establishing and proving each and every link but some evidence indicating such clandestine activities is required to be adduced by them. Demands cannot be confirmed on the basis of entries made in the records of third person. The confirmation of demand of duty on the company cannot be upheld. For the same reasons, penalty imposed upon the appellant as well as upon the General Manager is required to be set aside - Appeal allowed - decided in favor of appellant.
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