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2018 (3) TMI 1377 - AT - Central ExciseClandestine removal - onus to prove - natural justice - Held that: - the appellant has stated that the raw material procured was substandard in quality and therefore, in comparison to the subsequent period of 2007-08, the generation of scrap during the year 2006-07 was more. However, the submissions made by the appellant in those statements were not considered by the authorities below - the Department has not produced any other tangible evidence to show that the higher percentage of scrap of 11.46% were removed by the appellant in clandestine manner. Since, the onus lies with the Department to prove clandestine activities of the appellant has not been satisfactorily discharged in this case - demand set aside - appeal allowed - decided in favor of assessee.
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