Clandestine removal - Clinker - It is not for the respondent to ...
Central Excise
October 5, 2021
Clandestine removal - Clinker - It is not for the respondent to show that they have not actually manufactured any final product out of this limestone found short. It is for the Revenue to, if a show cause notice is to be issued, to prove that the clinker was actually manufactured. In the present case, we find no such evidence coming forth. Therefore, even if it is held that the appellant has not satisfactorily explained its shortage of limestone, no duty can be demanded on presumption of manufacture of clinker - AT
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