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2017 (7) TMI 277 - CESTAT NEW DELHIClandestine clearance of excisable goods - the whole case against the main appellant is based on the certain entries in the records maintained by the transporter - Held that: - It appears that the Revenue placed reliance on sales register of the main appellant. It is also seen that the record seized from the transporter did not show the nature of items transported, weight, rate and freight amount, in any of the entries. Most of the entries even do not have the weight of materials transported. Only in respect of the four entries, where the weights were noted, the Revenue demanded duty stating that the same is not figuring in the appellant’s records. It would appear that a case of short payment was sought to be made on the basis of presumption rather than admissible, cogent evidences. Revenue has failed to bring out any cogent, credible and corroborative evidence of unaccounted clearance of dutiable items by the main appellant. In our opinion, the case is built up on some entries maintained by the third party without any element of corroboration from any other source - impugned order set aside - appeal allowed - decided in favor of appellant.
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