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2018 (12) TMI 489 - AT - Central ExciseClandestine removal - shortage of finished goods and raw material - shortage mainly due to normal loss like evaporation - Held that:- There is no evidence brought on record that on account of such shortage, the goods have been cleared clandestinely - The manager of appellant company, Shri. Anand Kumar Singh, also clearly stated that the shortage is not due to clandestine removal in his statement. He explained that due to nature of product there is a spillage and evaporaion at different stage of manufacturing. Therefore, this shortage is for a long period of production, the explanation given by the manager in his statement appears to be convincing. Since, there is no evidence of clandestine removal, a demand is not sustainable - demand set aside - appeal allowed - decided in favor of appellant.
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