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2018 (5) TMI 1445 - AT - Central ExciseClandestine removal - excess stock of finished goods which was not accounted for in the books - time limitation - Held that: - the commissioner had decided the case against the appellant on flimsy grounds without any evidence on record. The enquires made from the consignors revealed that they had confirmed the contents of the affidavit. In fact no records were required when the affidavits were filed. Since the issue is 22 to 23 years old, hence the records were not available as the same were destroyed; but since the bank accounts were furnished, that is enough to prove the veracity of the affidavits. Moreover the officers failed to make any enquiries from the consignees to whom the goods were sold by the consignors. The affidavits were filed long long ago at the appellate stage after the initial adjudication order. When the eight distillation columns installed in the trading unit were operating in full swing at the time of visit of the Central Excise Officers then it was not possible that there was nobody to claim the goods in question. The officers ought to have recorded the statement of the labourers to corroborate their stand, that in fact the goods were being manufactured by the appellant and not by the trading unit. The appellant was availing small scale exemption and if the clearances of the trading units and all the GRs are not included in that event they were exempt from payment of duty as their clearances will be within the prescribed limit - the entire demand is time barred - The circumstances of the case does not justify the invoking of the extended period of limitation. Appeal allowed - decided in favor of appellant.
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