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2018 (2) TMI 622 - AT - Central ExciseShort payment of Central Excise Duty - It appeared to Revenue that the said difference was on account of under valuation on account of clandestine clearance of goods manufactured - Held that: - Since the revenue was making allegations of clandestine manufacture and clandestine removal of goods and evasion the Central Excise duty, the burden was on Revenue to establish that the said goods allegedly/clandestinely manufactured by relying on such evidence which could establish manufacture in clandestine manner. There is no evidence in the said SCN in respect of procurement of raw materials consumptions of electricity, excess employee employed, transportation of goods, purchasers of said allegedly/clandestinely removed goods and recovery of sale proceeds. Appeal allowed - decided in favor of appellant.
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