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2018 (2) TMI 202 - AT - Central ExciseClandestine removal - MS ingots - Held that: - in case the duty liability in respect of these consignments, though undoubtedly removed clandestinely without discharging duty liability, such liability has been discharged during investigation stage itself by the buyers, it would be not just and fair to demand the very same amount again from the appellants - To verify this claim of the appellant, it would be proper, in our view, to remand the matter to the original authority only for the limited purpose of ascertaining the exact quantum that has been discharged by the buyers and which will then have the effect of reducing the net duty liability to be demanded from the appellant. CENVAT credit - receipts of MS scrap from M/s. Salem Automec, a dealer of BHEL - Held that: - to benefit from the facility, appellant will necessarily have to produce the dealers invoice with proper endorsement from M/s. Salem Automec. This definitely has not been done. The appellants are falling back on the ledger account of the said Salem Automec, which by any stretch of imagination cannot take the place of the document evidencing payment of duty - credit not allowed. Sale of scrap as reflected in their balance sheet - Held that: - it appears that the appellant did not produce any evidence in support of their claim before the lower appellate authority. However, before this forum, one more opportunity was sought to corroborate the contentions. In the interest of justice, we accept this plea - matter on remand. Appeal allowed by way of remand.
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