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2016 (5) TMI 1069 - CESTAT NEW DELHIDemand of excise duty only on the basis of certain private records maintained by the transporters - Clandestine removal of MS Ingots - Held that:- it is apparent that the presumptive conclusion in the impugned order that wherever invoice details were not available the clearances were clandestine removals without payment of duty by the appellant are based solely on private record maintained by transporters cannot be the basis for demanding Central Excise duty from the manufacturer. As forcefully contended by the appellant it is not clear as to why no verification was attempted for corroboration either with the appellant's records of premises and/or with the buyers of such ingots. The whole investigation in the case refers to only single source of evidence namely the transporters record confirming by the proprietors of such transport companies without any sort of corroboration from any other source. It is seen that in the present case there is not even an enquiry to bring out any collaboration so that the evidence can point out preponderance of probability of such possible clandestine removal by the appellant. This is not a case of various evidences if not conclusively establishing, at least pointing out a serious probability of clandestine removal of excisable goods. As already noted that the Departmental enquiry did not even cross the preliminary stage and stopped with recovery of private documents from the transporter to conclude the allegation of clandestine removal by the appellant. Reference has been made to various cases. Hence, the impugned order cannot be sustained and is set aside. - Decided in favour of appellant
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