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2018 (10) TMI 946 - AT - Central ExciseClandestine removal - different brands of aerated water, namely, Pepsi, Mirinda - quantity of finished goods entered in RG-I register was much less than the quantity of Crown Corks issued for production - non-accountal of Crown Corks. Held that:- Revenue on the basis of formula has deemed that to manufacture one bottle of aerated water, a particular quantity of essence/concentrate is required and number of Crown Corks issued by the appellant for production are more than as per the formula of concentrate production of essence/concentrate, but the essential input i.e. bottles in which the aerated water is to be sold, no effort was made to ascertain the fact how much bottles were sent for production and how much bottles of finished goods were received - no effort was made to ascertain the fact that how much crown corks were wasted during the manufacture of finished goods and how much bottles were issued for production and how much bottles of finished goods were received. It is a fact on record that aerated water cannot be sold without packed in bottle on which the crown corks is affixed, therefore, the investigation conducted by the Revenue is faulty and Revenue has alleged allegation of clandestine removal against the appellant on the basis of assumption and presumption - The whole case is made out against the appellant only on the basis of assumption and presumption, therefore, the demand is not sustainable. Appeal allowed - decided in favor of appellant.
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