2015 (10) TMI 1934

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..... ces. The same cannot be upheld on the basis of doubts or assumptions and presumptions. I find that the evidence in the present case is insufficient and does not lead to inevitable conclusion of clandestine removal. Accordingly, I set aside the impugned order - Decided in favour of assessee. - E/2899/2011-EX[SM] - Final Order No. A/51183/2014-SM[BR] - Dated:- 14-3-2014 - Ms. Archana Wadhwa, Memb .....

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..... admittedly that they have received the said quantity of sponge iron from the appellants and have further used the same in the manufacture of their final product, i.e., MS Ingots, which stands cleared by them without payment of duty. 2. On the above basis, proceedings were initiated against the appellants, resulting in passing of the present impugned order. 3. After hearing both the sides, I .....

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..... f the appellants was recorded so as to indicate that there was clandestine manufacture and clearance of the said goods. 4. It is well settled law that the allegations of clandestine removal, being serious allegations, are required to be discharged by the Revenue by production of sufficient and relatable evidences. The same cannot be upheld on the basis of doubts or assumptions and presumptions. .....

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