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2017 (11) TMI 81 - AT - Central ExciseClandestine removal - goods fount short - non-receipt of inputs - Held that: - the learned Commissioner have accepted the genuineness of the transaction, but have erred in observing that such transactions cannot be considered as certificate of genuineness. We also find that the duty paid by the appellants on the clearance of the finished goods, particularly thinner, have been accepted by the Revenue. We also find that in addition to paying duty through Cenvat account, appellant have also paid part of the duty payable through PLA. The learned Commissioner have erred in observing that such payment through PLA is about only 1% of the sales value or turnover. We also find that there is no allegation in the show cause notice that the input – OCS have been procured by the appellant from elsewhere. It has also been brought to our notice in the course of argument that the storage tank of OCS in the factory of the appellant also has a beater for processing in order to manufacture thinner. We further find that there is evidence on record that the appellant have deputed manpower for production and there has also been electricity consumption regularly. The SCN is not sustainable, save and except the demand of ₹ 8,984/-, towards the shortage of inputs found at the time of inspection - appeal allowed in part.
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