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2015 (11) TMI 518 - CESTAT NEW DELHI

2015 (11) TMI 518 - CESTAT NEW DELHI - TMI - Clearance of goods without payment of duty - Held that:- allegation against the appellant has been made out on the basis of differences of waste shown in ARE 2 and Form IV without any other supportive evidence. The differences in both the figures is explained by the appellant and same has not been considered by both the lower authorities. In these circumstances, allegation of clandestine removal cannot be made on the basis of assumption and presumptio .....

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ade-up textile articles, for which they procure the fabric in running length, without payment of duty, in terms of Rule 19(2) of Central Excise Rules, 2001. As the fabric is being converted into made-up articles, the wastage occurs at various stages. The percentage wastage declared by the appellant in there ARE-2 is to the tune of around 4 to 5% and the same is being reflected by the appellant in their Form IV register on higher side. 3. Revenue, by comparing the declared wastage as also the was .....

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ase for the earlier period this Tribunal has held that allegation against the appellant is only on the basis of assumptions and presumptions and not supported by any evidence. Therefore, there appeal was allowed. 5. On the other hand, Ld. AR reiterated the findings of the impugned order. 6. Heard the parties. Considered the submission. 7. As in appellant's own case for the earlier period reported in 2014 (307) ELT 358 (Tri-Del) has observed in para 5,6, and 7 as under: "5. For better ap .....

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us lies on the department has been discharged as the Appellants have shown excess wastage for which neither they informed nor have manufactured goods as per the normal percentage of wastage generated 4 to 5%. In view of this I find that the demand, is based on difference of quantity of waste figures which were put forth by the Appellants in form IV and ARE-2, which is sustainable in law. In the instant case, there are positive evidence of excess waste generated as the Appellants have not shown/i .....

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