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2018 (7) TMI 523 - AT - Central ExciseClandestine removal - mis-match in respect of quantity of finished goods namely, PVC compound and master batch for the financial year 2012- 2013 - Held that:- Apart from the mis-match of quantity, there is no corroborative evidences - Although the appellants claimed that Chartered Accountant made a clerical mistake of entering figures of raw materials instead of finished goods, while preparing the balance sheet and filing of form 3CD, but since it is not supported by any corroborative evidence, therefore, it did not find favour with the department - The charge of clandestine removal cannot be established merely on the ground of difference in the balance sheet and the statutory record unless the same is corroborated by any other evidence showing receipt of raw material, consumption of the same, production and removal of the final product in excess of statutory records. It is settled legal position that charge of clandestine removal and clearance is serious charge against the manufacturer which is required to be discharged by the Revenue by production of sufficient and tangible evidence. Appeal allowed - decided in favor of appellant.
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