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2018 (5) TMI 297 - AT - Central ExciseDemand of tax with interest and penalty - case of Revenue is that the goods were not entered in their daily stock account register and the assessee failed to prove the re-entry of the said exported goods and also the assessee had delayed the D-3 intimation - Held that: - It is not disputed that the goods were indeed cleared much later in the month of September-October 2010, and since there was delay in D-3 intimation, it would have been proper for the officers to verify the goods, which is mandated for only 5% of the intimations, but the officers never went to verify the goods in the intervening period - the bonafide of the appellants cannot be doubted and a demand cannot be fastened to them merely on the basis of presumptions - appeal allowed - decided in favor of appellant.
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