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2008 (12) TMI 423 - AT - Central ExciseClandestine removal - Duty and Penalty under Section 11AC of the Act - Case of the Revenue is based upon the statement of the co-accused which statements are not supported by any independent corroborative evidence - Held that:- confession of co-accused cannot be treated as substantive evidence and Court must corroborate the purported confession from independent sources, there is no sufficient material on record to establish clandestine manufacture and clearance, confirmation of demand set aside and imposition of penalty under Section 11AC as also Rule 25 of Central Excise Rules. appeals are allowed with consequential relief to the appellants.
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