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2018 (6) TMI 583 - AT - Central ExciseClandestine removal - clearance of goods had not been recorded in their RG-1 - the main evidence on which the case of the Revenue finds support is the data printed out from the laptop - Held that:- On the date of the search, soon thereafter, the laptop has been opened and certain details of production and dispatch for the period 1-7 July, 2011 was printed out in the presence of Shri Kailash Agarwal, Director. In the statement recorded soon thereafter, he also admitted these figures and further has paid the duty liability in respect of 445.590 MT alleged to have been clandestinely cleared - The forensic examination of the laptop does not appear to have been conducted in the presence of Shri Kailash Agarwal, Director. Neither Shri Kailash Agarwal nor Shri Manoj Agarwal, Director admitted to the truth of such data. In fact Shri Manoj Agarwal, in his statement has claimed that the deleted data (subsequently printed out) did not reflect the correct figures of production and clearance. It is also seen that Revenue has failed to carry out any further investigation into the allegation of clandestine clearance. Apart from the print out, no evidence has been brought on record regarding the unaccounted procurement of raw materials. No suppliers have been identified or investigated. Absolutely no investigation is on record regarding the buyers of such clandestinely cleared goods or transporters. It is settled position of law that clandestine clearance is a serious charge and such allegations have to be proved by Revenue with reliable and tangible evidence. Revenue has not succeeded in establishing the charge of clandestine clearance and consequently, the demand of Central Excise duty set aside - the penalty imposed on Shri Kailash Agarwal is reduced. Appeal allowed in part.
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