TMI Blog2004 (7) TMI 188X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, whereby duty of Rs. 5,06,650/- was confirmed against the appellants under Rule 571 of the Central Excise Rules, 1944, along with imposition of penalty of equivalent amount, and recovery of appropriate interest. 2. The facts in brief are that the appellants availed Modvat credit of Central Excise duty paid on various inputs. On referring to the balance sheet for the year 1998-99 an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... difference could be on account of (i) book adjustment (ii) calibration error or (iii) due to lack of coordination between different departments. These very grounds were pleaded before the lower authorities. 5. The appellants plead that weighments carried out with reference to the machinery and equipment such as weighbridges installed at various locations can give different results. In terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls in a situation of this nature cannot lead to an inevitable conclusion and there has been clandestine removal, without independent corroborative evidence indicating clandestine removal. Since no such evidence is on record, the case of clandestine removal, as made out in the orders of the lower authorities cannot be sustained. 7. Therefore, the orders of the lower authorities are set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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