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2018 (12) TMI 1022 - CESTAT KOLKATAClandestine removal - main allegation in the present case is that the production as shown in the books of account do not correspondent to the statutory register i.e. production register (DSA) and the ER-1 returns - corroborative evidences - Held that:- There are no corroborative evidence to suggest that the asessee has manufactured that quantity (which is alleged to have been cleared without payment of duty). To hold the assessee accountable for payment of duty on this account further evidences are essential in nature. The charge of clandestine removal and clearance is a serious charge against the manufacturer which is required to be discharged by the Revenue by production of sufficient and tangible evidence. In the present case, there is no evidence on record except the difference in figures of sale as per ER-I Returns and balance sheet. There is neither any cogent nor any credible evidence on record to prove any surreptitious removal of the finished products. The respondents have satisfactorily explained the difference between the figures as reflected in the Annual Financial Account and those entered in ER-I Returns. The confirmation of duty against the respondent is not justified - appeal dismissed - decided against Revenue.
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