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2020 (2) TMI 808 - AT - Central ExciseClandestine removal - shortages of the finished goods - discrepancies in the RG-1 Register with the production slips - HELD THAT:- Commissioner (Appeals) set aside the impugned order by appreciating the assessee’s plea that the differences in stock between RG-1 and notebook has occurred due to different types of methods of calculation adopted i.e. ‘light standard’ method and ‘sectional weight’ method. He further observed that there is no corroborative evidence in the shape of procurement of raw materials, transportation of goods and copy of the sale receipt etc. Reliance placed in Tribunal decision in the case of RA CASTINGS PVT. LTD. VERSUS COMMISSIONER OF C. EX., MEERUT-I [2008 (6) TMI 197 - CESTAT NEW DELHI] where it was observed that there is absolutely no evidence of manufacture and removal of the excisable goods. As against the findings of Commissioner (Appeals), Revenue has not drawn our attention to any other factor so as to upset the findings of the Appellate Authority - there are no infirmity in the impugned order - appeal dismissed - decided against Revenue.
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