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TMI Blog2003 (4) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... Saxena, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. Shri A. Hidayatulla, learned Advocate for the appellants submits that the impugned order has been passed holding that the appellants have not utilised 1971.448 MT of imported waste paper in the manufacture of the final product, but have disposed of the same elsewhere clandestinely thereby evading customs duty of Rs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this regard. 2. Shri Hidayatulla, submitted a statement of input/output ratio for last six years as published in the annual report of the company showing annual yield varying from 73.32% to 79.24% (average 75.36%) for the period 1996-97 to 2001-2002. He states that these figures demonstrate that there is a process loss of about 25% and since the yield in the year 1996-97 was 74.95%, the shorta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f clandestine removal has no legs to stand on. Moreover, the yield percentage remaining more or less constant over all the years discredit the allegation of the department that during only one year there was clandestine removal of the raw material. Accordingly, we have no hesitation in setting aside the impugned order which is not based on sound evidence. 5. Appeal is allowed. - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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