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2018 (12) TMI 928 - AT - Central ExciseClandestine removal - the entries made in the private records when compared with the statutory records were found to be missing from the statutory records - Held that:- The entire case of the Revenue is based upon these records, without there being any further corroboration as regards the receipt of the raw material or the actual manufacturer of the boilers or the actual identification of the transporters and the buyers and evidences showing receipt of the same in cash from their customers. The allegation of clandestine removal are required to be established by producing sufficient evidences or at least evidences to the extent which inspires confidence in the Revenue’s allegations of clandestine removal. Undervaluation - Held that:- The onus to prove is on the Revenue, who is alleging to the contrary. The said allegations were upheld on the basis of mere assumption and presumption. Further the appellants have also claimed the benefit of small scale exemption notification which the Commissioner (Appeals) has observed that though the clearances are well within the prescribed limit but the appellant have failed to give progressive value of clearances on various dates when different effective rates have to be applied for working out the duty liabilities. Having held that there is no evidence of either clandestine removal or under valuation, there are no merits in the impugned orders - appeal allowed - decided in favor of appellant.
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