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2018 (3) TMI 453 - AT - Central ExciseClandestine removal - excess quantity of scrap and billets - Held that: - The Revenue's entire case being on the basis of production slips, which stand explained by the appellant in their statements, it cannot be held to be a sufficient evidence to discharge the onus placed upon the Revenue to establish the clandestine activities - the respondents have successfully established that they are not having furnace and capital goods for production so huge quantum of the final products - The said plea of the assessee has not been rebutted by the Revenue at any point of time - appeal dismissed - decided against Revenue.
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