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2018 (5) TMI 1344 - AT - Central ExciseUndervaluation - on reasonable belief that the appellant was engaged in the production of SS ingots or purchase of SS scrap which was not recorded in their records, the proceedings were initiated against the appellant for the period January to November, 2007 - Held that: - The question of MS scrap found in the factory is not disputed, therefore, the SCN were issued to the appellants on assumptions and presumptions without any corroborative evident on record - the proceedings against the appellants are not sustainable merely on suspicion - appeal allowed - decided in favor of appellant.
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