2009 (8) TMI 1015

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..... evidence. In the instant case, no evidence has been gathered by the authorities for clandestine manufacture and clearance of excisable goods by the appellants. In the absence of positive and tangible evidence, finding of clandestine clearances and evasion of duty by the assessee cannot be sustained - appeal allowed - decided in favor of appellant. - E/438/2007 - 1130/2009 - Dated:- 19-8-2009 - .....

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..... s as manufactured by the assessee in excess of the quantity declared to the department. The appellants challenge the impugned order on the ground that the demand has been made invoking larger period without alleging suppression, fraud, collusion, etc. There was no evidence to substantiate allegation of clandestine clearance of the goods manufactured by the appellants from its factory. The finding .....

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..... thorities for clandestine manufacture and clearance of excisable goods by the appellants. In the absence of positive and tangible evidence, finding of clandestine clearances and evasion of duty by the assessee cannot be sustained. In the circumstances, we dismiss the impugned order and allow the appeal. (Operative portion of the order has been pronounced in the court, on completion of hearing on .....

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