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TMI Blog2016 (11) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... panchnama was unrecorded and intended to be cleared without payment of duty - There is no force in the assertion made in the notice that the goods manufactured during the presence of Revenue in the factory were intended to be cleared clandestinely - Appeal allowed. - Appeal No. E/1229/2011-Mum - Final Order No. A/86634/2016-WZB/SMB - Dated:- 21-3-2016 - Mr. Raju, Member (Technical). Ms. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 647.756 01/09/09 Opening Balance 647.756 Manufactured upto 14.00 hrs 21.499 669.255 Clearances upto Invoice No.1102 47.410 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records after finishing. She also relied on the decision of the Tribunal in the case of CCE Vs. Continental Chemicals 2002 (140) ELT 116 (Tri-Mum) and CCE, Thane-I Vs. Sharda Synthetics 2013 (291) ELT 538 (Tri-Mumbai). 4. The learned AR argued that the matter is of clandestine clearances. The goods were found unrecorded in the premises and the same would have been cleared without payment of du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises were not recorded in the statutory records. This can hardly be believed that such unaccountal was intended for clandestine clearances. 6.1 I find no force in the assertion made in the notice that the goods manufactured during the presence of Revenue in the factory were intended to be cleared clandestinely. I find that there is no evidence to substantiate the Revenues claim. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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