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2018 (11) TMI 1017 - AT - Central ExciseClandestine removal - raw material/finished goods - whether the 21 clearances are of raw material or finished goods? - Held that:- As regards the demand on 4 clearances mentioned at Serial No. 1 in Para 3 above, I find that on perusal of Note Book 141 seized from the premises of recipient unit (SGS) did record the description of SN-180 or SPP 450, which is of raw material. Therefore, in this fact, the charge of the department that appellant cleared finished goods under these 4 clearances is not sustainable. Regarding the 17 clearances covered under demand shown at Serial No. 2, in table given in Para 3 above, the department has solely relied upon the transporters Lorry Receipts wherein the description of goods mentioned as SOG which is for finished goods. However, on perusal of the Lorry Receipt, I find that the acknowledgment given by the recipient unit clearly mentioned that they have received raw material as description of raw material such as SN-500, SN-180 and SPP-450 mentioned in the acknowledgement stamp. In this position, when there is no clarity coming out from the document and because in the Lorry Receipt, the description is in respect of finished goods i.e. SOG, but the acknowledge receipt shows the goods received by the recipient is raw material, therefore, in my considered view, the benefit of doubt must go to the assessee - in absence of any such evidence and the discrepancy in the Lorry Receipt, it cannot be concluded that the appellant have clandestinely cleared their finished goods. The department could not make out a clear case of clandestine removal beyond doubt against the appellant - appeal allowed - decided in favor of appellant.
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