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2017 (9) TMI 1430 - AT - Central ExciseClandestine removal - Held that: - the Chartered Engineer's Certificate produced by the appellant before the adjudicating authority, the claim was that there cannot be any weight gain instead there would be weight loss on use of oil during texturizing process; whereas, their present report of SASMIRA acknowledges weight gain in the range of 0.2 to 0.5%. Weight gain in the range of 0.2% to 0.5% the aforesaid statements definitely has evidentiary value and could be used as corroboration to the expert's evidence. Even if the weight gain at the lowest of the range i.e. 0.2%, mentioned in the opinion dt. 12.05.2017, is considered, then also some removals would be there without payment of duty - to arrive at the exact quantum of clearance without payment of duty, applying the weight gain as 0.2%, the matter needs to be remanded to the adjudicating authority to quantify the demand - appeal allowed by way of remand.
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