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2018 (4) TMI 354 - AT - Central ExciseClandestine removal - shortage of goods - case of appellant is that that they had sought cross-examination of all the persons which has not been granted to them - principles of Natural Justice - Held that: - the allegation of clandestine removal was not merely based upon the statement of Shri Vishal Gupta or the excise clerk, Shri Ankush Patil or the transporter, but were made on the basis of seized records and parallel invoices for which no proper explanation could be offered by the said persons. In such view of the fact, the denial of cross examination has not led to any denial of natural justice to the Appellant. The shortages of the finished goods and the inputs recorded clearly point out to the fact that the Appellant was removing the goods clandestinely - Since the records relied upon by the Revenue show transportation of goods, in that situation, it is obvious that clearances were made in the names of fictitious persons. It is absolutely clear that the Appellant resorted to manipulative tactics on clearance of goods. From the modus operandi and confession made by other appellant, it is clear that all other appellants were knowingly indulged in the act of clandestine removal of goods, hence the charge of abating the evasion of duty is established against them - appeal dismissed - decided against appellant.
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