2015 (10) TMI 1935

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..... nly for the purpose of penalty, whereas the same can be equally applicable for the purpose of confirmation of demand on the findings of clandestine removal. Accordingly, I set aside the demand confirmed against the appellants - Decided in favour of assessee. - E/2884/2011-EX[SM] - Final Order No. A/51188/2014-SM[BR] - Dated:- 14-3-2014 - Ms. Archana Wadhwa, Member (J) Shri Bipin Garg, Advo .....

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..... hat in the instant case the appellant-1 has no where admitted the clandestine removal thereof as such. Moreover, the burden to prove the clandestine removal of the impugned finished goods is on the Department which has not been discharged by way of collecting supporting evidences to prove the impugned short found finished goods were clandestinely cleared. I further find that Hon ble High Court of .....

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..... ction 11AC of the Act. Similar findings have been given by my predecessor in the case of M/s. KEC Industries Ltd. Bhiwadi vide Order-in-Appeal No. 331 (DK)CE/JPR-1/2009, dated 17-11-2009. In absence of any evidence of clandestine clearances of short found finished goods, I following the above said orders of the higher appellate authorities set aside the impugned order imposing penalty under Sectio .....

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