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2018 (4) TMI 761

in the absence of any cogent & positive evidences in the Show Cause Notices as well as in the impugned Orders showing clandestine manufactured & clandestine removal of goods in the guise of trading, the demands of Central Excise duty confirmed by the Adjudicating Authority on the basis of evidences for the earlier period, is not sustainable - appeal allowed - decided in favor of appellant. - E/701 .....

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sent appeals, the Department had issued recurring demands covering the period October, 2012 to March, 2016 on the grounds that the appellant had carried out clandestine manufacture of surgical goods and subsequently supplied such production in the guise of trading bills, without payment of Central Excise duty. On going through the records of the case, I find that the appellant had submitted before .....

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Commissioner, on 17/01/2012. 4.1.2 Thus, I find that the Adjudicating Authority, ignoring all these documents and the judicial pronouncements relied upon by the appellant has confirmed the demands of Central Excise duty and imposed equal penalties, after concluding that the appellant had clandestinely manufactured & removed goods without payment of Central Excise duty in the guise of trading. .....

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ware Pvt. Ltd. 2011 (266) E.L.T. 45 (Guj.) 4.3 However, I find that for the periods covered under these appeals, there is not an iota of evidence of clandestine manufactured & clandestine removal of goods under the cover of trading bills. It cannot be the case that on the basis of evidences showing clearances of manufactured goods in the guise of trading, which are relevant for a particular pe .....

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query to learned D.R., whether the said Order-in-Appeal dated 7th November, 2017 have been accepted by the Department. The learned D.R. have stated after making inquiries that the said Order-in-Appeal dated 07/11/2017 have been accepted by the Department. In this view of the matter, these appeals are allowed, setting aside the impugned order, as fact herein are squarely covered by the Order-in-Ap .....

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