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2019 (8) TMI 1291 - AT - Central ExciseClandestine removal - shortages of final materials as well as raw materials - revenue’s case is based upon the consumption of electricity read with the said loose documents and computer printouts - detailed references to the statements produced is not made - HELD THAT:- It is seen that the identical proceedings initiated in respect of the same appellants resulting in confirmation of demands of more than ₹ 10 crores were considered by the Tribunal in KAMAL SPONGE STEEL & POWER LTD., PAWAN JEET SINGH DIRECTOR OF, ANIL SHARMA GM OF, KAMAL JEET SINGH DIRECTOR OF, KARAN PAL SINGH CHAIRMAN OF, RAKESH BHATNAGAR EX MANAGER OF VERSUS CCE & ST, INDORE [2019 (1) TMI 1165 - CESTAT NEW DELHI] , the entire evidence produced by the Revenue was considered and appreciated and the Tribunal came to the conclusion that allegations of clandestine removal, primarily based upon the consumption of electricity read with the statements and the computer printouts, are not proved and accordingly the order was set aside. Inasmuch as the present impugned order is also a part of the same set of investigations, same evidences and identical proceedings, present appeal order also set aside - appeal allowed - decided in favor of appellant.
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