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2021 (10) TMI 300 - CESTAT AHMEDABADClandestine removal - shortage of raw material and excess of finished goods - entire case was made out on the basis of Income Tax investigation - no corroborative evidence produced - HELD THAT:- There is no dispute that show cause notices were issued and demand was confirmed only on the basis of investigation carried out by Income Tax department. On physical stock taking by the Central Excise department, no difference was found. Since the entire case was made out on the basis of Income Tax investigation and no independent evidence was brought on record by Central Excise department, the demand cannot be sustained. In a common investigation by the department, another case was made out against one of the units of the appellant, wherein this Tribunal considered the same set of facts and legal position relying on the judgments in the case of Ravi Foods Pvt. Limited vs. CCE, Hyderabad [2010 (12) TMI 290 - CESTAT, BANGALORE] where it was held that The adjudicating authority having not given any positive findings as regards the clandestine manufacturing and clearance of the goods, in itself would indicate that the said charges as alleged against the appellants were not proved. Appeal allowed - decided in favor of appellant.
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