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2017 (11) TMI 1386 - CESTAT NEW DELHIClandestine removal - clearance of unaccounted Ferro Alloys Silico Manganese in the guise of accounted clearance of large quantities of Manganese ore fines/waste - unaccounted loss of manganese ore not satisfactorily explained and alleged to have been used in the unaccounted manufacture of Silico Manganese - Held that: - Held that: - heavy reliance has been placed by the Revenue on the discrepancies in the vehicle details and nonavailability of buyers details with reference to accounted clearance of Manganese ore fines/waste. While a prima facie case can be initiated on such premise we note that duty demand on the final product requires corroborative evidence and analysis of all available evidences which should cumulatively lead to a conclusion that the goods have been manufactured and cleared clandestinely - demand withheld. Unaccounted income - Held that: - The income has been satisfactorily explained and accepted by income tax authorities. This aspect requires examination and clear finding by Original Authority - Similarly, the appreciation of evidence collected from the transporters has also not been made analytically - mater requires re-examination. Appeal allowed - part matter on remand.
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